Zoo Brand Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06964641

Zoo Brand Ltd

Filleted Unaudited Financial Statements

For the year ended

31 July 2025

Zoo Brand Ltd

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	7,479	4,517

Current assets

Debtors	6	2,869	–
Cash at bank and in hand		36,630	67,553
		--------	--------
		39,499	67,553

Creditors: amounts falling due within one year	7	7,140	21,525
		--------	--------
Net current assets		32,359	46,028
		--------	--------
Total assets less current liabilities		39,838	50,545

Provisions	1,695	1,695
	--------	--------
Net assets	38,143	48,850
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	38,043	48,750
	--------	--------
Shareholders funds	38,143	48,850
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Zoo Brand Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

B Romans
Director

Company registration number: 06964641

Zoo Brand Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 147 Rendlesham Road, London, E5 8PA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 August 2024	50,386
Additions	5,455
	--------
At 31 July 2025	55,841
	--------
Depreciation
At 1 August 2024	45,869
Charge for the year	2,493
	--------
At 31 July 2025	48,362
	--------
Carrying amount
At 31 July 2025	7,479
	--------
At 31 July 2024	4,517
	--------

6. Debtors

	2025	2024
	£	£
Other debtors	2,869	–
	-------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,079	6,421
Social security and other taxes	–	12,243
Other creditors	3,061	2,861
	-------	--------
	7,140	21,525
	-------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
B Romans	( 211)	( 250)	( 461)
	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
B Romans	( 430)	219	( 211)
	----	----	----

9. Related party transactions

Dividends totalling £28,000 (2024: £16,000) were paid in respect to shares held by the company's director.