1 June 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP090625952024-06-012025-05-31090625952025-05-31090625952024-05-3109062595core:WithinOneYear2025-05-3109062595core:WithinOneYear2024-05-3109062595core:AfterOneYear2025-05-3109062595core:AfterOneYear2024-05-3109062595core:ShareCapital2025-05-3109062595core:ShareCapital2024-05-3109062595core:RetainedEarningsAccumulatedLosses2025-05-3109062595core:RetainedEarningsAccumulatedLosses2024-05-3109062595bus:Director12024-06-012025-05-3109062595bus:RegisteredOffice2024-06-012025-05-3109062595core:PlantMachinery2024-06-012025-05-3109062595core:MotorVehicles2024-06-012025-05-3109062595core:OfficeEquipment2024-06-012025-05-31090625952023-06-012024-05-3109062595core:PlantMachinery2024-06-0109062595core:PlantMachinery2025-05-3109062595core:PlantMachinery2024-05-310906259512024-06-012025-05-3109062595countries:EnglandWales2024-06-012025-05-3109062595bus:AuditExemptWithAccountantsReport2024-06-012025-05-3109062595bus:PrivateLimitedCompanyLtd2024-06-012025-05-3109062595bus:SmallEntities2024-06-012025-05-3109062595bus:FullAccounts2024-06-012025-05-3109062595bus:CompanySecretary12024-06-012025-05-31
Company registration number:
09062595
Z & F Interiors Limited
Unaudited Filleted Financial Statements for the year ended
31 May 2025
Ann Semper Bookkeeping Services
8 Barlings Close, Lincoln, LN6 0DQ, United Kingdom
Z & F Interiors Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Z & F Interiors Limited
Year ended
31 May 2025
As described on the statement of financial position, the Board of Directors of
Z & F Interiors Limited
are responsible for the preparation of the
financial statements
for the year ended
31 May 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Ann Semper Bookkeeping Services
8 Barlings Close
Lincoln
LN6 0DQ
United Kingdom
Date:
18 May 2026
Z & F Interiors Limited
Statement of Financial Position
31 May 2025
20252024
Note££
Fixed assets    
Tangible assets 5
7,606
 
8,660
 
Current assets    
Stocks
3,200
 
2,500
 
Debtors 6
20,368
 
59,895
 
Cash at bank and in hand
14,717
 
29,507
 
38,285
 
91,902
 
Creditors: amounts falling due within one year 7
(52,300
 )
(90,232
 )
Net current (liabilities)/assets
(14,015
 )
1,670
 
Total assets less current liabilities (6,409 ) 10,330  
Creditors: amounts falling due after more than one year 8
(330
 )
(3,900
 )
Provisions for liabilities
(625
 )
(921
 )
Net (liabilities)/assets
(7,364
 )
5,509
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(7,464
 )
5,409
 
Shareholders (deficit)/funds
(7,364
 )
5,509
 
For the year ending
31 May 2025
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
18 May 2026
, and are signed on behalf of the board by:
Mr S Scott
Director
Company registration number:
09062595
Z & F Interiors Limited
Notes to the Financial Statements
Year ended
31 May 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
172 Lea Road
,
Gainsborough
,
DN21 1AN
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

During the year ending 31 May 2025 the company made a loss on ordinary activities of £12,873, and at that date it's liabilities exceeded its assets by £7,364.
The director intends to support the company for at least twelve months from the date of the approval of the financial statements, and accordingly consider it appropriate that these financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Office equipment
25% on reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
3
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 June 2024
25,425
 
Additions
1,004
 
At
31 May 2025
26,429
 
Depreciation  
At
1 June 2024
16,765
 
Charge
2,058
 
At
31 May 2025
18,823
 
Carrying amount  
At
31 May 2025
7,606
 
At 31 May 2024
8,660
 

6 Debtors

20252024
££
Trade debtors
1,502
 
58,601
 
Other debtors
18,866
 
1,294
 
20,368
 
59,895
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
3,600
 
3,600
 
Trade creditors
6,226
 
13,439
 
Taxation and social security
(2,533
 )
13,089
 
Other creditors
45,007
 
60,104
 
52,300
 
90,232
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
330
 
3,900
 

9 Director's advances, credit and guarantees

During the year the director, Mr S Scott, charged the company £312 (2024 - £312) for use of home as an office.
Mr S Scott also charged the company £29,500 (2024 - £40,000) for providing sub contract labour.