UK & ZA Limited iXBRL

UK & ZA Limited

DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

UK & ZA LIMITED

DIRECTORS AND OTHER INFORMATION


Directors	Mr Sam Frederick Jonathan Burchett
	Mrs Shelley Lynn Burchett


Company Registration Number	12847836


Registered Office	Berkeley House, Amery Street
	Alton
	Hampshire
	GU34 1HN
	United Kingdom


Accountants	Styles & Associates Limited
	BERKELEY HOUSE
	AMERY STREET
	GU341HN
	United Kingdom

UK & ZA LIMITED

DIRECTORS' REPORT

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 August 2025.

Principal Activity

The principal activity of the company in the year under review was that of a holding company.

Directors

The directors who served during the financial year are as follows:

Mr Sam Frederick Jonathan Burchett

Mrs Shelley Lynn Burchett

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Sam Frederick Jonathan Burchett

Director

20 October 2025

UK & ZA LIMITED

ACCOUNTANTS REPORT

TO THE BOARD OF DIRECTORS ON THE COMPILATION OF THE UNAUDITED FINANCIAL STATEMENTS OF UK & ZA LIMITED

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 August 2025 as set out on pages to which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of UK & ZA Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 August 2025 your duty to ensure that UK & ZA Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of UK & ZA Limited. You consider that UK & ZA Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of UK & ZA Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

STYLES & ASSOCIATES LIMITED

BERKELEY HOUSE

AMERY STREET

GU341HN

United Kingdom

20 October 2025

UK & ZA LIMITED

Company Registration Number: 12847836

BALANCE SHEET

as at 31 August 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

420

Investments

101,566

101,566

─────────

Fixed Assets

101,986

101,566

─────────

Current Assets

Debtors

9,684

7,824

Cash and cash equivalents

2,044

23,046

─────────

11,728

30,870

─────────

Creditors: amounts falling due within one year

(77,093)

(131,376)

─────────

Net Current Liabilities

(65,365)

(100,506)

─────────

Total Assets less Current Liabilities

36,621

1,060

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

36,521

960

─────────

Equity attributable to owners of the company

36,621

1,060

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 20 October 2025 and signed on its behalf by



________________________________
Mr Sam Frederick Jonathan Burchett
Director

UK & ZA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

GENERAL INFORMATION

UK & ZA Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Computer Equipment

33% Straight Line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

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 if the revision only affects that period or in the period of revision of the revision and future periods if the revision affects both current and future periods.

EMPLOYEES

The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Employees including directors

═════════


5.	TANGIBLE ASSETS
		Computer	Total
		Equipment

		£	£
	Cost
	At 1 September 2024	-	-
	Additions	579	579
		─────────	─────────
	At 31 August 2025	579	579
		─────────	─────────
	Depreciation
	At 1 September 2024	-	-
	Charge for the financial year	159	159
		─────────	─────────
	At 31 August 2025	159	159
		─────────	─────────
	Net book value
	At 31 August 2025	420	420
		═════════	═════════


6.	INVESTMENTS
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 31 August 2025	101,566	101,566
		─────────	─────────
	Net book value
	At 31 August 2025	101,566	101,566
		═════════	═════════
	At 31 August 2024	101,566	101,566
		═════════	═════════


7.	DEBTORS	2025	2024
		£	£

	Amounts owed by connected parties (Note 10)	274	-
	Other debtors	475	350
	Taxation	1,486	-
	Prepayments and accrued income	7,449	7,474
		─────────	─────────
		9,684	7,824
		═════════	═════════


8.	CREDITORS	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	-	(1)
	Amounts owed to connected parties (Note 10)	-	38,445
	Taxation	29,258	30,335
	Directors' current accounts	47,835	62,597
		─────────	─────────
		77,093	131,376
		═════════	═════════

CAPITAL COMMITMENTS

The company had no material capital commitments at the financial year-ended 31 August 2025.


10.	RELATED PARTY TRANSACTIONS
		Balance	Movement	Balance	Maximum
		2025	in year	2024	in year
		£	£	£	£

		274	274	-	-
		═════════	═════════	═════════	═════════

	The following amounts are due to other connected parties:
				2025	2024
				£	£

				-	38,445
				═════════	═════════

	Net balances with other connected parties:
				2025	2024
				£	£

				274	(38,445)
				═════════	═════════

11.

CONTROLLING INTEREST

The ultimate controlling party is Mr & Mrs Burchett.

12.

POST-BALANCE SHEET EVENTS

There have been no significant events affecting the company since the financial year-end.


13.	SHARE CAPITAL

	Allotted, issued and fully paid:

		2025	2024
		£	£

	1 Ordinary	100	100
		═════════	═════════

14.

DIRECTOR'S ADVANCES, CREDITS & GUARANTEES

At the year end, the company owes the directors £45,694 (2024: 62,597).