Company Registration No. 10834912 (England and Wales)
ZS Pharma Limited
Filleted accounts
for the year ended 30 June 2025
ZS Pharma Limited
Filleted accounts
Contents
ZS Pharma Limited
Company Information
for the year ended 30 June 2025
Directors
Mr Sarfraz Patel
Mr Zahid Patel
Company Number
10834912 (England and Wales)
Registered Office
109a Barkby Road
Leicester
LE4 9LG
England
Accountants
YP Finance
Hawthorne House
17A Hawthorne Drive
Leicester
Leicestershire
LE5 6DL
ZS Pharma Limited
Statement of financial position
as at 30 June 2025
Tangible assets
26,261
47,996
Cash at bank and in hand
110,924
4,671
Creditors: amounts falling due within one year
(505,660)
(275,911)
Net current assets
55,264
96,144
Total assets less current liabilities
81,525
144,140
Creditors: amounts falling due after more than one year
-
(102,500)
Called up share capital
97
97
Profit and loss account
81,428
41,543
Shareholders' funds
81,525
41,640
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Mr Zahid Patel
Director
Company Registration No. 10834912
ZS Pharma Limited
Notes to the Accounts
for the year ended 30 June 2025
ZS Pharma Limited is a private company, limited by shares, registered in England and Wales, registration number 10834912. The registered office is 109a Barkby Road, Leicester, LE4 9LG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
ZS Pharma Limited
Notes to the Accounts
for the year ended 30 June 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
17,440
102,153
4,936
124,529
At 30 June 2025
23,440
102,153
4,936
130,529
At 1 July 2024
13,080
62,466
987
76,533
Charge for the year
5,860
20,888
987
27,735
At 30 June 2025
18,940
83,354
1,974
104,268
At 30 June 2025
4,500
18,799
2,962
26,261
At 30 June 2024
4,360
39,687
3,949
47,996
Amounts falling due within one year
Trade debtors
186,942
189,960
Amounts due from group undertakings etc.
223,791
47,746
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,888
36,561
Trade creditors
320,177
199,196
Amounts owed to group undertakings and other participating interests
20,315
-
Taxes and social security
11,998
7,548
Other creditors
146,787
17,132
Loans from directors
547
14,000
7
Creditors: amounts falling due after more than one year
2025
2024
ZS Pharma Limited
Notes to the Accounts
for the year ended 30 June 2025
Allotted, called up and fully paid:
4,200 A Ordinary shares of £0.01 each
42
42
4,000 B Ordinary shares of £0.01 each
40
40
1,500 C Ordinary shares of £0.01 each
15
15
9
Average number of employees
During the year the average number of employees was 12 (2024: 19).