Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-02-01 false building completion and finishing 2 2 true true false 10573078 2025-02-01 2026-01-31 10573078 2024-02-01 2025-01-31 10573078 2026-01-31 10573078 2025-01-31 10573078 c:Director1 2025-02-01 2026-01-31 10573078 d:PlantMachinery 2025-02-01 2026-01-31 10573078 d:PlantMachinery 2026-01-31 10573078 d:PlantMachinery 2025-01-31 10573078 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10573078 d:MotorVehicles 2025-02-01 2026-01-31 10573078 d:MotorVehicles 2026-01-31 10573078 d:MotorVehicles 2025-01-31 10573078 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10573078 d:OfficeEquipment 2025-02-01 2026-01-31 10573078 d:OfficeEquipment 2026-01-31 10573078 d:OfficeEquipment 2025-01-31 10573078 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10573078 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10573078 d:Goodwill 2025-02-01 2026-01-31 10573078 d:Goodwill 2026-01-31 10573078 d:Goodwill 2025-01-31 10573078 d:CurrentFinancialInstruments 2026-01-31 10573078 d:CurrentFinancialInstruments 2025-01-31 10573078 d:Non-currentFinancialInstruments 2026-01-31 10573078 d:Non-currentFinancialInstruments 2025-01-31 10573078 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 10573078 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 10573078 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 10573078 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 10573078 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-01-31 10573078 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 10573078 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-01-31 10573078 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 10573078 d:ShareCapital 2026-01-31 10573078 d:ShareCapital 2025-01-31 10573078 d:RetainedEarningsAccumulatedLosses 2026-01-31 10573078 d:RetainedEarningsAccumulatedLosses 2025-01-31 10573078 c:FRS102 2025-02-01 2026-01-31 10573078 c:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 10573078 c:FullAccounts 2025-02-01 2026-01-31 10573078 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10573078 d:AcceleratedTaxDepreciationDeferredTax 2026-01-31 10573078 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 10573078 d:Goodwill d:OwnedIntangibleAssets 2025-02-01 2026-01-31 10573078 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 10573078 ZOL SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JANUARY 2026
ZOL SOLUTIONS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ZOL SOLUTIONS LIMITED FOR THE PERIOD ENDED 31 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Zol Solutions Limited for the period ended 31 January 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Zol Solutions Limited in accordance with the terms of our engagement letter dated 1st December 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Zol Solutions Limited and state those matters that we have agreed to state to the director of Zol Solutions Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zol Solutions Limited and its director for our work or for this report. It is your duty to ensure that Zol Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Zol Solutions Limited. You consider that Zol Solutions Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Zol Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. McColes & Co (Herts) Ltd Chartered Accountants First Floor 28 Whitehorse Street Baldock Hertfordshire SG7 6QQ 17 April 2026 Page 1
ZOL SOLUTIONS LIMITED REGISTERED NUMBER: 10573078 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 10,000 |  | 20,000
Tangible assets | 6 |  | 11,372 |  | 15,300
|  |  | 21,372 |  | 35,300
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 280 |  | - |
Cash at bank and in hand |  | 2,493 |  | 4,449 |
|  | 2,773 |  | 4,449 |
Creditors: amounts falling due within one year | 8 | (22,433) |  | (24,217) |
Net current liabilities |  |  | (19,660) |  | (19,768)
Total assets less current liabilities |  |  | 1,712 |  | 15,532
Creditors: amounts falling due after more than one year | 9 |  | (20,202) |  | (23,317)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (2,160) |  | (2,185) |
|  |  | (2,160) |  | (2,185)
Net liabilities |  |  | (20,650) |  | (9,970)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (20,652) |  | (9,972)
|  |  | (20,650) |  | (9,970)
Page 2
ZOL SOLUTIONS LIMITED REGISTERED NUMBER: 10573078 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2026 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 period 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 statement of income and retained earnings 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 17 April 2026.
Z D Loczy
Director
The notes on pages 4 to 12 form part of these financial statements. Page 3
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 1.Accounting policies
| 1.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The presentational currency of the Company is GBP. The following principal accounting policies have been applied:
| 1.2 | Going concern
At 31st January 2026, the company had net liabilities of £20,650 The company is reliant on the support of the Director. It is the intention of the Director to support the company and therefore these accounts have been prepared on a going concern basis.
| 1.3 | 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.
| 1.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 4
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 1.Accounting policies (continued)
| 1.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 1.7 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 5
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 1.Accounting policies (continued)
| 1.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 1.9 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 33% | straight line
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.
| 1.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 1.Accounting policies (continued)
| 1.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
2. | General information
The Company is a private company, limited by shares and registered in England. Its registered number is: 10573078 Its Registered Office is: 13 Queens Road Berkhamsted Hertfordshire HP4 3HU
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
There have been no significant judgements made by management in preparing these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2025 - 2).
Page 7
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
5. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2025 | 100,000
| At 31 January 2026 | 100,000
| Amortisation |
| At 1 February 2025 | 80,000
| Charge for the period on owned assets | 10,000
| At 31 January 2026 | 90,000
| Net book value |
| At 31 January 2026 | 10,000
| At 31 January 2025 | 20,000
Page 8
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
6. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 February 2025 | 22,051 | 42,333 | 3,568 | 67,952
| At 31 January 2026 | 22,051 | 42,333 | 3,568 | 67,952
| Depreciation |  |  |  |
| At 1 February 2025 | 17,317 | 31,984 | 3,350 | 52,651
| Charge for the period on owned assets | 1,183 | 2,587 | 159 | 3,929
| At 31 January 2026 | 18,500 | 34,571 | 3,509 | 56,580
| Net book value |  |  |  |
| At 31 January 2026 | 3,551 | 7,762 | 59 | 11,372
| At 31 January 2025 | 4,734 | 10,349 | 217 | 15,300
Page 9
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
7. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 280 | -
|  | 280 | -
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 5,340 | 5,340
| Trade creditors | 3,566 | 2,716
| Corporation tax | 793 | 1,656
| Other taxation and social security | 1,168 | 2,023
| Other creditors | 10,066 | 10,982
| Accruals and deferred income | 1,500 | 1,500
|  | 22,433 | 24,217
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 20,202 | 23,317
|  | 20,202 | 23,317
Page 10
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,340 | 5,340
|  | 5,340 | 5,340
| Amounts falling due 1-2 years |  |
| Bank loans | 5,340 | 5,340
|  | 5,340 | 5,340
| Amounts falling due 2-5 years |  |
| Bank loans | 14,862 | 17,977
|  | 14,862 | 17,977
|  | 25,542 | 28,657
11. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (2,185)
| Utilised in year | 25
| At end of year | (2,160)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,160) | (2,185)
|  | (2,160) | (2,185)
Page 11
ZOL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £0 (2025 - £4,000) . Contributions totalling £0 (2025 - £0) were payable to the fund at the reporting date and are included in creditors.
13. | Related party transactions
| The amountdue to the director Z D Loczy and included in oter creditors at the reporting date was £10,066 (2025: £10,982). The loan does not attract interest and is repayable on demand.
Page 12