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Registration number: 08269832

ZAT004 Limited
Filleted Unaudited Financial Statements
for the Year Ended 31 December 2024

ZAT004 Limited

(Registration number: 08269832)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Debtors | 6 | 183,753 | 190,452
Cash at bank and in hand |  | - | 254
|  | 183,753 | 190,706
Creditors: Amounts falling due within one year | 7 | (15,384) | (14,662)
Total assets less current liabilities |  | 168,369 | 176,044
Creditors: Amounts falling due after more than one year | 7 | (31,588) | (37,230)
Provisions for liabilities |  | (879) | (879)
Net assets |  | 135,902 | 137,935
Capital and reserves |  |  |
Called up share capital |  | 150 | 150
Profit and loss account |  | 135,752 | 137,785
Total equity |  | 135,902 | 137,935

ZAT004 Limited

(Registration number: 08269832)
Balance Sheet as at 31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 March 2026

......................................... R Bleier Director

ZAT004 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
208 Middleton Road
Crumpsall
Manchester
M8 4NA
England

These financial statements were authorised for issue by the director on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

ZAT004 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% Reducing Balance
Fixtures, fittings & equipment | 25% Reducing Balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Development costs | 33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

ZAT004 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

ZAT004 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Intangible assets

| Internally generated software development costs £ | Total £
Cost or valuation
At 1 January 2024 | 24,345 | 24,345
At 31 December 2024 | 24,345 | 24,345
Amortisation
At 1 January 2024 | 24,345 | 24,345
At 31 December 2024 | 24,345 | 24,345
Carrying amount
At 31 December 2024 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 12,727 | 12,727
At 31 December 2024 | 12,727 | 12,727
Depreciation
At 1 January 2024 | 12,727 | 12,727
At 31 December 2024 | 12,727 | 12,727
Carrying amount
At 31 December 2024 | - | -

ZAT004 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6 | Debtors

Current | 2024 £ | 2023 £
Other debtors | 183,753 | 190,452
| 183,753 | 190,452

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings |  | 414 | 143
Trade creditors |  | 10,727 | 10,727
Taxation and social security |  | 466 | 466
Accruals and deferred income |  | 3,632 | 3,272
Other creditors |  | 145 | 54
|  | 15,384 | 14,662

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings |  | 31,588 | 37,230