REGISTERED NUMBER: 06330244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 AUGUST 2025

FOR

ZEROH DESIGN LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,408

2,422

3,408

2,422

CURRENT ASSETS

Debtors

6

1,474

200

Cash at bank

11,002

33,074

12,476

33,274

CREDITORS

Amounts falling due within one year

7

18,065

11,774

NET CURRENT (LIABILITIES)/ASSETS

(5,589

)

21,500

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,181

)

23,922

CREDITORS

Amounts falling due after more than one year

8

(3,480

)

(4,200

)

PROVISIONS FOR LIABILITIES

9

(605

)

(605

)

NET (LIABILITIES)/ASSETS

(6,266

)

19,117

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

(6,268

)

19,115

SHAREHOLDERS' FUNDS

(6,266

)

19,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mr N M Hetherington - Director

1.	STATUTORY INFORMATION

Zeroh Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06330244

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

GOING CONCERN

The company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 31 August 2024

and 30 August 2025

60,000

Amortisation

At 31 August 2024

and 30 August 2025

60,000

Net book value

At 30 August 2025

-

At 30 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 31 August 2024

3,005

310

16,563

19,878

Additions

-

-

2,499

2,499

At 30 August 2025

3,005

310

19,062

22,377

Depreciation

At 31 August 2024

1,567

51

15,838

17,456

Charge for year

360

52

1,101

1,513

At 30 August 2025

1,927

103

16,939

18,969

Net book value

At 30 August 2025

1,078

207

2,123

3,408

At 30 August 2024

1,438

259

725

2,422

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

750

-

Other debtors

724

200

1,474

200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

720

720

Taxation and social security

-

524

Other creditors

17,345

10,530

18,065

11,774

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,480

4,200

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

605

605

Deferred

tax

£

Balance at 31 August 2024

605

Balance at 30 August 2025

605

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2