Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04196746 Mrs S M Kaye Mr G S Kaye Mr M S Kaye Mr G S Kaye iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04196746 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-04-30 04196746 2024-04-30 04196746 2025-04-30 04196746 2024-05-01 2025-04-30 04196746 frs-core:Non-currentFinancialInstruments 2025-04-30 04196746 frs-core:ShareCapital 2025-04-30 04196746 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04196746 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04196746 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04196746 frs-bus:SmallEntities 2024-05-01 2025-04-30 04196746 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04196746 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04196746 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 04196746 frs-bus:OrdinaryShareClass1 2025-04-30 04196746 frs-bus:Director1 2024-05-01 2025-04-30 04196746 frs-bus:Director2 2024-05-01 2025-04-30 04196746 frs-bus:Director3 2024-05-01 2025-04-30 04196746 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 04196746 frs-countries:EnglandWales 2024-05-01 2025-04-30 04196746 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-04-30 04196746 2023-04-30 04196746 2024-04-30 04196746 2023-05-01 2024-04-30 04196746 frs-core:CurrentFinancialInstruments 2024-04-30 04196746 frs-core:Non-currentFinancialInstruments 2024-04-30 04196746 frs-core:ShareCapital 2024-04-30 04196746 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04196746 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: 04196746
Zotami Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
Zotami Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Zotami Ltd
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Mrs S M Kaye
| Mr G S Kaye
| Mr M S Kaye
Secretary | Mr G S Kaye
Company Number | 04196746
Registered Office | 75 Southway
| Hampstead Garden Suburb
| London
| NW11 6SB
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Zotami Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 04196746

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 510,000 |  | 510,000
|  |  | 510,000 |  | 510,000
CURRENT ASSETS
Debtors | 5 | 899 |  | 952 |
Cash at bank and in hand |  | 3,832 |  | 6,353 |
|  | 4,731 |  | 7,305 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,000 ) |  | (41,776 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (33,269 ) |  | (34,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 476,731 |  | 475,529
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (208,015 ) |  | (208,015 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,200 ) |  | (15,200 )
NET ASSETS |  |  | 253,516 |  | 252,314
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | 253,512 |  | 252,310
SHAREHOLDERS' FUNDS |  |  | 253,516 |  | 252,314

Page 2
Page 3
Zotami Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr G S Kaye Director
07/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Zotami Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Zotami Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04196746 .
The registered office is 75 Southway, Hampstead Garden Suburb, London, NW11 6SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
Zotami Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. 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.
2.6. Borrowings
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 and 30 April 2025 | 510,000

The investment property was subject to valuation by director, Mr G S Kaye, who deemed £510,000 to be an accurate fair value of the property at the year end based on the market value of the surrounding properties.
There has been no valuation of investment property by an independent valuer.
Page 5
Page 6
Zotami Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 899 |  | 952

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,776
Other creditors | 38,000 |  | 40,000
| 38,000 |  | 41,776

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 208,015 |  | 208,015

8. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 208,015 |  | 208,015

The mortgage from Engage Credit is repayable on 30 September 2026. The loan is secured by a legal charge over the company's investment property.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 1.00 each | 4 |  | 4

10. Related Party Disclosures
As at year end, the company owed £36,200 (2024: £38,200) to Mr G Kaye, a director of the company. The loan amount is repayable on demand and there is no interest charged by the director to the company.
Page 6