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Registered number: OC437588 ZINC 2 LLP UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|  | REGISTERED NUMBER:OC437588
ZINC 2 LLP BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 2 | 744,919 |  | 1,166,662 |
Cash at bank and in hand | 3 | 656,574 |  | 421,386 |
|  | 1,401,493 |  | 1,588,048 |
Creditors: Amounts Falling Due Within One Year | 4 | (319,407) |  | (774,507) |
Net current assets |  |  | 1,082,086 |  | 813,541
Total assets less current liabilities |  |  | 1,082,086 |  | 813,541
Net assets |  |  | 1,082,086 |  | 813,541
Represented by: |  |  |  |  |
Other amounts |  |  | 328,105 |  | 59,560
|  |  | 328,105 |  | 59,560
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 753,981 |  | 753,981 |
|  |  | 753,981 |  | 753,981
|  |  | 1,082,086 |  | 813,541
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | 328,105 |  | 59,560
|  |  | 328,105 |  | 59,560
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 3 March 2026.
Paul Kirby
Page 1
|  | REGISTERED NUMBER:OC437588
ZINC 2 LLP BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
Designated member
The notes on pages 4 to 5 form part of these financial statements. Page 2
ZINC 2 LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2025
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Members' capital (classified as equity) | Other reserves | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £ | £
Amounts due to members |  |  |  | - | - |
Amounts due from members |  |  |  | - | - |
Balance at 1 April 2023 | 753,981 | - | 753,981 | - | - | 753,981
Profit for the year available for discretionary division among members | - | 59,560 | 59,560 | - | - | 59,560
Members' interests after profit for the year | 753,981 | 59,560 | 813,541 | - | - | 813,541
Other division of profits | - | (59,560) | (59,560) | 59,560 | 59,560 | -
Amounts due to members |  |  |  | 59,560 | 59,560 |
Amounts due from members |  |  |  | - | - |
Balance at 31 March 2024 | 753,981 | - | 753,981 | 59,560 | 59,560 | 813,541
Profit for the year available for discretionary division among members | - | 268,545 | 268,545 | - | - | 268,545
Members' interests after profit for the year | 753,981 | 268,545 | 1,022,526 | 59,560 | 59,560 | 1,082,086
Other division of profits | - | (268,545) | (268,545) | 268,545 | 268,545 | -
Amounts due to members |  |  |  | 328,105 | 328,105 |
Amounts due from members |  |  |  | - | - |
Balance at 31 March 2025 | 753,981 | - | 753,981 | 328,105 | 328,105 | 1,082,086
There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
Page 3
ZINC 2 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
Zinc 2 LLP is a limited liability partnership incorporated in the UK and registered in England and Wales. The entity's registered address is Euston House, Eversholt Street, London, England, NW1 1AD. The Financial Statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 1.3 | Financial instruments
The LLP does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The LLP does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the LLP only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.
2. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 485,217 | 1,109,244
| Amounts due from LPs | - | 768
| VAT receivable | 3,083 | -
| Prepayments and accrued income | 256,619 | 56,650
|  | 744,919 | 1,166,662
Page 4
ZINC 2 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 656,574 | 421,386
|  | 656,574 | 421,386
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 177,540
| VAT Liability | - | 12,372
| Accruals and deferred income | 319,407 | 584,595
|  | 319,407 | 774,507
5. | Controlling party
In the opinion of the members there is no controlling party.
Page 5