Zapatero Limited 11950440 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is business and management consultancy activities Digita Accounts Production Advanced 6.30.9574.0 true 11950440 2025-04-01 2026-03-31 11950440 2026-03-31 11950440 bus:OrdinaryShareClass1 2026-03-31 11950440 core:CurrentFinancialInstruments 2026-03-31 11950440 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11950440 core:FurnitureFittingsToolsEquipment 2026-03-31 11950440 bus:SmallEntities 2025-04-01 2026-03-31 11950440 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11950440 bus:FilletedAccounts 2025-04-01 2026-03-31 11950440 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11950440 bus:RegisteredOffice 2025-04-01 2026-03-31 11950440 bus:CompanySecretaryDirector2 2025-04-01 2026-03-31 11950440 bus:HighestPaidDirector 2025-04-01 2026-03-31 11950440 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 11950440 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11950440 bus:Agent1 2025-04-01 2026-03-31 11950440 core:OfficeEquipment 2025-04-01 2026-03-31 11950440 countries:AllCountries 2025-04-01 2026-03-31 11950440 2025-03-31 11950440 core:FurnitureFittingsToolsEquipment 2025-03-31 11950440 2024-04-01 2025-03-31 11950440 2025-03-31 11950440 bus:OrdinaryShareClass1 2025-03-31 11950440 core:CurrentFinancialInstruments 2025-03-31 11950440 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11950440

Zapatero Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Zapatero Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Zapatero Limited

Company Information

Directors | Mr Barnabas Bruce Gollings Mrs Lois Anne Gollings

Company secretary | Mrs Lois Anne Gollings

Registered office | Bay Tree House 42 Mudeford Mudeford Dorset BH23 3NL

Accountants | Gollings & Co Chartered Accountants Haddon Cottage Victoria Road Weybridge Surrey KT13 9QH

Zapatero Limited

(Registration number: 11950440)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 5 | 47,223 | 29,292
Cash at bank and in hand |  | 8,481 | 12,900
|  | 55,704 | 42,192
Creditors: Amounts falling due within one year | 6 | (54,921) | (39,274)
Net assets |  | 783 | 2,918
Capital and reserves |  |  |
Called up share capital | 7 | 4 | 4
Retained earnings |  | 779 | 2,914
Shareholders' funds |  | 783 | 2,918

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2026 and signed on its behalf by:

......................................... Mr Barnabas Bruce Gollings Director

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bay Tree House
42 Mudeford
Mudeford
Dorset
BH23 3NL

These financial statements were authorised for issue by the Board on 3 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
| Over 4 Years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 1,707 | 1,707
At 31 March 2026 | 1,707 | 1,707
Depreciation
At 1 April 2025 | 1,707 | 1,707
At 31 March 2026 | 1,707 | 1,707
Carrying amount
At 31 March 2026 | - | -

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 45,248 | 29,292
Prepayments | 1,975 | -
| 47,223 | 29,292

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 1,021 | 656
Taxation and social security | 49,600 | 33,522
Other creditors | 4,300 | 5,096
| 54,921 | 39,274

7 | Share capital

Allotted, called up and fully paid shares

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each of £1 each | 4 | 4 | 4 | 4

8 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £30,000.00 (2025 - £19,500.00) per ordinary share |  | 120,000 |  | 78,000

9 | Related party transactions

Zapatero Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 36,166 | 36,087

Other transactions with directors

Included in other creditors an amount of £2212 (2025: £2,943) is owed by the company to Mr B Gollings. This loan is unsecured, interest free and repayable on demand.
Included in other creditors an amount of £NIL (2025: £499) is owed by the company to Mrs L Gollings. This loan is unsecured, interest free and repayable on demand.