Company registration number 15851312 (England and Wales)
ZAHN UK MANAGEMENT LTD
Unaudited financial statements
For the year ended 31 July 2025
Pages for filing with registrar
ZAHN UK MANAGEMENT LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ZAHN UK MANAGEMENT LTD
BALANCE SHEET
As at 31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
4
286,857
Tangible assets
5
1,540
288,397
Current assets
Debtors
6
73
Cash at bank and in hand
18,227
18,300
Creditors: amounts falling due within one year
7
(7,114)
Net current assets
11,186
Total assets less current liabilities
299,583
Creditors: amounts falling due after more than one year
8
(325,000)
Net liabilities
(25,417)
Capital and reserves
Called up share capital
100
Profit and loss reserves
(25,517)
Total equity
(25,417)
ZAHN UK MANAGEMENT LTD
BALANCE SHEET (CONTINUED)
As at 31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 April 2026
Miss L D M Mackie
Director
Company registration number 15851312 (England and Wales)
ZAHN UK MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 July 2025
- 3 -
1
Accounting policies
Company information

Zahn UK Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, 1 Ashley Road, Altrincham, Cheshire, England, WA14 2DT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The director has undertaken a detailed assessment of the companies ability to continue as a going concern and have considered the company's financial position, liquidity and available sources of finance.

The company's ability to continue as a going concern is dependent upon the continuing financial support of the director and will undertake to provide adequate financial support to the company to enable it to meet its financial liabilities as they fall due for a period of at least 12 months from the date of the approval of these financial statements.

Based on the above factors the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Internally generated intangible assets arising from the development of the company’s app are recognised as intangible assets when, and only when, the company can demonstrate all of the following: the technical feasibility of completing the software so that it will be available for use; its intention and ability to complete and use the software; how the software will generate probable future economic benefits; the availability of adequate technical, financial and other resources to complete the development; and its ability to measure reliably the expenditure attributable to the software during its development. Development expenditure that does not meet these criteria is recognised as an expense as incurred.

Capitalised app development costs are measured at cost less accumulated amortisation and impairment losses. Cost includes directly attributable staff costs and other directly attributable expenditure necessary to create, produce and prepare the app to be capable of operating as intended by management. Capitalisation ceases when the app is available for use. No amortisation is charged on app development costs that relate to projects which are still under development and not yet available for use. Once the app is available for use, capitalised development costs are amortised on a straight‑line basis over their estimated useful economic lives. The app development costs will be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

ZAHN UK MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

App software platform development
amortised on straight line basis when brought into use
Trademarks and Licenses
amotized over 10 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ZAHN UK MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ZAHN UK MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 July 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
2
4
Intangible fixed assets
App software platform development
Trademarks and Licenses
Total
£
£
£
Cost
At 1 August 2024
-
0
-
0
-
0
Additions - internally developed
270,578
18,088
288,666
At 31 July 2025
270,578
18,088
288,666
Amortisation and impairment
At 1 August 2024
-
0
-
0
-
0
Amortisation charged for the year
-
0
1,809
1,809
At 31 July 2025
-
0
1,809
1,809
Carrying amount
At 31 July 2025
270,578
16,279
286,857

The company is developing a software platform for use in its operations. At the year end the platform was still in development and had not yet been brought into use. Accordingly no amortisation has been charged on costs relating to this project.

ZAHN UK MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 31 July 2025
- 7 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
-
0
Additions
1,585
At 31 July 2025
1,585
Depreciation and impairment
At 1 August 2024
-
0
Depreciation charged in the year
45
At 31 July 2025
45
Carrying amount
At 31 July 2025
1,540
6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
73
7
Creditors: amounts falling due within one year
2025
£
Trade creditors
378
Other creditors
6,736
7,114
8
Creditors: amounts falling due after more than one year
2025
£
Other creditors
325,000
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