Zion Projects Ltd


Director	Marritt, Zoe Elizabeth


Registered Address	41 Captains Close
	Goole
	DN14 6AB


Registered Number	13427964 (England and Wales)

Statement of Financial Position
31 May 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	2,001		2,345
Cash at bank and on hand		10,749		6,668
		12,750		9,013
Creditors amounts falling due within one year	4	(12,313)		(10,587)
Net current assets (liabilities)			437		(1,574)
Total assets less current liabilities			437		(1,574)
Net assets			437		(1,574)
Capital and reserves
Called up share capital			100		100
Profit and loss account			337		(1,674)
Shareholders' funds			437		(1,574)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 29 June 2026, and are signed on its behalf by:

Marritt, Zoe Elizabeth
Director
Registered Company No. 13427964

Zion Projects Ltd

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	2,001	2,325
Prepayments and accrued income	-	20
Total	2,001	2,345

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	472	184
Other creditors	10,661	9,363
Accrued liabilities and deferred income	1,180	1,040
Total	12,313	10,587

5.	Related party transactions
	At the balance sheet date, the company owed £10,661 (2024 - £9,363) to directors. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.