Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-01 false No description of principal activity 3 1 false true 11386801 2024-06-01 2025-05-31 11386801 2023-06-01 2024-05-31 11386801 2025-05-31 11386801 2024-05-31 11386801 c:Director1 2024-06-01 2025-05-31 11386801 d:OfficeEquipment 2024-06-01 2025-05-31 11386801 d:OfficeEquipment 2025-05-31 11386801 d:OfficeEquipment 2024-05-31 11386801 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11386801 d:CurrentFinancialInstruments 2025-05-31 11386801 d:CurrentFinancialInstruments 2024-05-31 11386801 d:Non-currentFinancialInstruments 2025-05-31 11386801 d:Non-currentFinancialInstruments 2024-05-31 11386801 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 11386801 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 11386801 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 11386801 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 11386801 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-05-31 11386801 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 11386801 d:ShareCapital 2025-05-31 11386801 d:ShareCapital 2024-05-31 11386801 d:RetainedEarningsAccumulatedLosses 2025-05-31 11386801 d:RetainedEarningsAccumulatedLosses 2024-05-31 11386801 c:FRS102 2024-06-01 2025-05-31 11386801 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11386801 c:FullAccounts 2024-06-01 2025-05-31 11386801 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 11386801 ZON LTD Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 May 2025
ZON LTD Registered number: 11386801 Balance sheet As at 31 May 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,945 |  | 2,594
|  |  | 1,945 |  | 2,594
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 209,658 |  | 173,985 |
Cash at bank and in hand | 6 | 4,107 |  | 1,570 |
|  | 213,765 |  | 175,555 |
Creditors: amounts falling due within one year | 7 | (93,981) |  | (89,173) |
Net current assets |  |  | 119,784 |  | 86,382
Total assets less current liabilities |  |  | 121,729 |  | 88,976
Creditors: amounts falling due after more than one year | 8 |  | (22,706) |  | (27,621)
Net assets |  |  | 99,023 |  | 61,355
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | 99,020 |  | 61,352
|  |  | 99,023 |  | 61,355
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026. Page 1
ZON LTD Registered number: 11386801 Balance sheet (continued) As at 31 May 2025
Mr E Gratt
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ZON LTD Notes to the financial statements For the Year Ended 31 May 2025
1. | General information
Zon Ltd is a private company limited by shares and registered in England and Wales. The registered address is at 23 Fairholt Road, London, N16 5EW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company 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. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ZON LTD Notes to the financial statements For the Year Ended 31 May 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 June 2024 | 8,200
| At 31 May 2025 | 8,200
| Depreciation |
| At 1 June 2024 | 5,606
| Charge for the year on owned assets | 649
| At 31 May 2025 | 6,255
| Net book value |
| At 31 May 2025 | 1,945
| At 31 May 2024 | 2,594
Page 4
ZON LTD Notes to the financial statements For the Year Ended 31 May 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 209,658 | 173,985
|  | 209,658 | 173,985
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,107 | 1,570
|  | 4,107 | 1,570
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,608 | 6,302
| Corporation tax | 11,478 | 17,838
| Other creditors | 76,055 | 64,253
| Accruals and deferred income | 840 | 780
|  | 93,981 | 89,173
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 22,706 | 27,621
|  | 22,706 | 27,621
Page 5
ZON LTD Notes to the financial statements For the Year Ended 31 May 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,608 | 6,302
|  | 5,608 | 6,302
| Amounts falling due 2-5 years |  |
| Bank loans | 22,706 | 27,621
|  | 28,314 | 33,923
Page 6