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Registered number: 12058782
Zero Dry Time Exeter Limited
Financial Statements
For The Year Ended 30 June 2025
Anumerate Limited
Office 2.05, ​Clockwise, Old Town Hall
30 Tweedy Road
Bromley
BR1 3FE
Zero Dry Time Exeter Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Zero Dry Time Exeter Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 12058782

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 5,444 |  | 2,953
|  |  | 5,444 |  | 2,953
CURRENT ASSETS
Debtors | 6 | 2,123 |  | 4,677 |
|  | 2,123 |  | 4,677 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,837 ) |  | (6,152 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,714 ) |  | (1,475 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (270 ) |  | 1,478
NET (LIABILITIES)/ASSETS |  |  | (270 ) |  | 1,478
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Income Statement |  |  | (280 ) |  | 1,468
SHAREHOLDERS' FUNDS |  |  | (270) |  | 1,478

Page 1
Page 2
Zero Dry Time Exeter Limited
Statement of Financial Position (continued)
As At 30 June 2025
For the year ending 30 June 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 Income Statement.
On behalf of the board

Mrs Gaynor Dos Santos Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Zero Dry Time Exeter Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Zero Dry Time Exeter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12058782 . The registered office is Wheatly Brook, Pocombe Bridge, Exeter, EX2 9SX.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the Acquision of the Franchise and it is amortised to income statement over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Straight Line
Motor Vehicles | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line

2.5. Taxation
Income 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Zero Dry Time Exeter Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 20,958
As at 30 June 2025 | 20,958
Amortisation
As at 1 July 2024 | 20,958
As at 30 June 2025 | 20,958
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 12,702 | 16,774 | 1,387 | 1,088 | 31,951
Additions | 325 | - | 928 | 3,695 | 4,948
As at 30 June 2025 | 13,027 | 16,774 | 2,315 | 4,783 | 36,899
Depreciation
As at 1 July 2024 | 11,202 | 16,216 | 1,039 | 541 | 28,998
Provided during the period | 772 | 559 | 381 | 745 | 2,457
As at 30 June 2025 | 11,974 | 16,775 | 1,420 | 1,286 | 31,455
Net Book Value
As at 30 June 2025 | 1,053 | (1 ) | 895 | 3,497 | 5,444
As at 1 July 2024 | 1,500 | 558 | 348 | 547 | 2,953

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 669 |  | -
Other debtors | 1,454 |  | 4,677
| 2,123 |  | 4,677

Other debtors of £1,454 (2024: £4,495) includes prepaid expenses of £71 and loans to directors of £1,383.
Page 4
Page 5
Zero Dry Time Exeter Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72 |  | 125
Bank loans and overdrafts | 2,243 |  | 1,427
Other creditors | 703 |  | 737
Taxation and social security | 4,819 |  | 3,863
| 7,837 |  | 6,152

Other creditors includes accrued expenses of £703 (2024: £737)
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Julian Dos Santos | 2,193 | 20,245 | 21,747 | - | 691
Mrs Gaynor Dos Santos | 2,193 | 20,245 | 21,747 | - | 691

The above loan is unsecured and interest free and was fully repaid in current year.
Page 5