Z Consulting & Services Ltd - Filleted accounts

Registered number

08199056

Z Consulting & Services Ltd

Filleted Accounts

30 September 2025

Z Consulting & Services Ltd
Registered number:		08199056
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,607			33,529

Current assets
Debtors	4	92,709			42,044
Cash at bank and in hand		36,758			23,462
		129,467			65,506

Creditors: amounts falling due within one year	5	(123,129)			(60,954)

Net current assets			6,338			4,552

Total assets less current liabilities			22,945			38,081

Creditors: amounts falling due after more than one year	6		(22,132)			(37,878)



Net assets			813			203

Capital and reserves
Called up share capital			100			100
Profit and loss account			713			103

Shareholder's funds			813			203

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




W O Callaway
Director
Approved by the board on 23 May 2026

Z Consulting & Services Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 4 years
	Motor vehicles	over 4 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		7


3	Tangible fixed assets	Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	5,007		66,429		71,436
	At 30 September 2025	5,007		66,429		71,436

	Depreciation
	At 1 October 2024	4,692		33,215		37,907
	Charge for the year	315		16,607		16,922
	At 30 September 2025	5,007		49,822		54,829

	Net book value
	At 30 September 2025	-		16,607		16,607
	At 30 September 2024	315		33,214		33,529


4	Debtors			2025		2024
£					£

	Trade debtors			24,201		1,688
	Prepayments			66,893		1,099
	Other debtors			1,615		39,257
				92,709		42,044


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		10,000
	Obligations under finance lease and hire purchase contracts			9,972		9,972
	Trade creditors			1,978		2,119
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			605		-
	Taxation and social security costs			42,185		17,903
	Directors loan account			49,100		-
	Other creditors			19,289		20,960
				123,129		60,954


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		7,500
	Obligations under finance lease and hire purchase contracts			22,132		30,378
				22,132		37,878


7	Other information

	Z Consulting & Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	1 Royal Exchange
	London
	EC2V 3DG