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Company Registration No. 14802262 (England and Wales)
Znaheart Ltd Unaudited accounts for the year ended 30 April 2026
Znaheart Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Znaheart Ltd Company Information for the year ended 30 April 2026
Director
Dr Dimitar Mitev
Company Number
14802262 (England and Wales)
Registered Office
4 Cooper Mews Witney OX28 6GA England
Accountants
Emeralds BS Ltd Diamond House 179-181 Lower Richmond Road Richmond London TW9 4LN
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Znaheart Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
13,716
13,023
Current assets
Debtors
5
8,000
15,187
Cash at bank and in hand
1,150
-
9,150
15,187
Creditors: amounts falling due within one year
6
(5,574)
(5,573)
Net current assets
3,576
9,614
Net assets
17,292
22,637
Capital and reserves
Called up share capital
100
100
Profit and loss account
17,192
22,537
Shareholders' funds
17,292
22,637
For the year ending 30 April 2026 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 director acknowledges his 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 and authorised for issue on 1 June 2026 and were signed on its behalf by
Dr Dimitar Mitev Director Company Registration No. 14802262
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Znaheart Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Znaheart Ltd is a private company, limited by shares, registered in England and Wales, registration number 14802262. The registered office is 4 Cooper Mews, Witney, OX28 6GA, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20%
Motor vehicles
25%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
-
16,895
16,895
Additions
5,000
-
5,000
At 30 April 2026
5,000
16,895
21,895
Depreciation
At 1 May 2025
-
3,872
3,872
Charge for the year
83
4,224
4,307
At 30 April 2026
83
8,096
8,179
Net book value
At 30 April 2026
4,917
8,799
13,716
At 30 April 2025
-
13,023
13,023
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
8,000
15,187
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Znaheart Ltd Notes to the Accounts for the year ended 30 April 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
456
Trade creditors
-
1,200
Taxes and social security
5,574
3,917
5,574
5,573
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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