1 December 2024 false No description of principal activity Taxfiler 2024.6 SC680348 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC680348 2024-11-30 SC680348 2024-12-01 2025-11-30 SC680348 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC680348 business:FilletedAccounts 2024-12-01 2025-11-30 SC680348 2025-11-30 SC680348 business:Director1 2024-12-01 2025-11-30 SC680348 business:RegisteredOffice 2024-12-01 2025-11-30 SC680348 2024-11-30 SC680348 core:WithinOneYear 2025-11-30 SC680348 core:WithinOneYear 2024-11-30 SC680348 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 SC680348 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 SC680348 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 SC680348 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 SC680348 core:PreviouslyStatedAmount 2025-11-30 SC680348 core:PreviouslyStatedAmount 2024-11-30 SC680348 business:SmallEntities 2024-12-01 2025-11-30 SC680348 countries:Scotland 2024-12-01 2025-11-30 SC680348 core:MotorVehicles 2024-12-01 2025-11-30 SC680348 core:FurnitureFittings 2024-12-01 2025-11-30 SC680348 core:MotorVehicles 2024-11-30 SC680348 core:FurnitureFittings 2024-11-30 SC680348 core:MotorVehicles 2025-11-30 SC680348 core:FurnitureFittings 2025-11-30 SC680348 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC680348 (Scotland)
ZD & A LIMITED Unaudited accounts for the year ended 30 November 2025
ZD & A LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ZD & A LIMITED Company Information for the year ended 30 November 2025
Director
Muhammad Usman
Company Number
SC680348 (Scotland)
Registered Office
88 Scott Street Perth PH2 8JW Scotland
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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ZD & A LIMITED Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
7,721
8,975
Current assets
Inventories
190,000
145,000
Debtors
5
77,290
45,762
Cash at bank and in hand
1,656
18,630
268,946
209,392
Creditors: amounts falling due within one year
6
(131,727)
(115,225)
Net current assets
137,219
94,167
Net assets
144,940
103,142
Capital and reserves
Called up share capital
1
1
Profit and loss account
144,939
103,141
Shareholders' funds
144,940
103,142
For the year ending 30 November 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 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 16 January 2026 and were signed on its behalf by
Muhammad Usman Director Company Registration No. SC680348
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ZD & A LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
ZD & A LIMITED is a private company, limited by shares, registered in Scotland, registration number SC680348. The registered office is 88 Scott Street, Perth, PH2 8JW, Scotland.
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.
Turnover
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.
Inventories
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.
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
20% Straight Line
Fixtures & fittings
20% Straight Line
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ZD & A LIMITED Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
6,417
4,801
11,218
Additions
-
1,237
1,237
At 30 November 2025
6,417
6,038
12,455
Depreciation
At 1 December 2024
1,283
960
2,243
Charge for the year
1,283
1,208
2,491
At 30 November 2025
2,566
2,168
4,734
Net book value
At 30 November 2025
3,851
3,870
7,721
At 30 November 2024
5,134
3,841
8,975
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
77,290
45,762
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
31,425
51,100
Trade creditors
50,000
40,000
Taxes and social security
49,534
8,546
Loans from directors
169
14,980
Accruals
599
599
131,727
115,225
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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