Registered number
09274661
eZone Trading Limited
Filleted Accounts
31 October 2025

eZone Trading Limited
Registered number: | 09274661
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 29,025 |  |  | 27,228
Current assets
Stocks |  |  | 637,381 |  |  | 701,784
Debtors | 4 |  | 1,577 |  |  | 30,129
Cash at bank and in hand |  |  | 157,905 |  |  | 194,665
|  |  | 796,863 |  |  | 926,578
Creditors: amounts falling due within one year | 5 |  | (153,888) |  |  | (321,407)
Net current assets |  |  |  | 642,975 |  |  | 605,171
Total assets less current liabilities |  |  |  | 672,000 |  |  | 632,399
Creditors: amounts falling due after more than one year | 6 |  |  | (21,920) |  |  | (27,733)
Provisions for liabilities |  |  |  | (4,609) |  |  | (4,561)
Net assets |  |  |  | 645,471 |  |  | 600,105
Capital and reserves
Called up share capital |  |  |  | 200 |  |  | 200
Profit and loss account |  |  |  | 645,271 |  |  | 599,905
Shareholders' funds |  |  |  | 645,471 |  |  | 600,105
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
Director's responsibilities
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Zaid Alani
Director
Approved by the board on 17 July 2026

eZone Trading Limited
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 18% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 6 |  | 4
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 November 2024 | 62,983
| Additions | 8,169
| At 31 October 2025 | 71,152
| Depreciation
| At 1 November 2024 | 35,755
| Charge for the year | 6,372
| At 31 October 2025 | 42,127
| Net book value
| At 31 October 2025 | 29,025
| At 31 October 2024 | 27,228
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,577 |  | 30,129
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 6,618 |  | 6,618
| Trade creditors | 23,411 |  | 134,677
| Taxation and social security costs | 50,208 |  | 73,278
| Other creditors | 73,651 |  | 106,834
|  |  |  |  |  | 153,888 |  | 321,407
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 21,920 |  | 27,733
7 | Related party transactions
| The company paid dividends of £26,400 each (2024 - £26,400 each) to its shareholders, Draxia Tech Ltd, Sood-UK Ltd, Zodiac Management Ltd and Jerjees Corporation Ltd). The company paid Management fees of £23,400 each (2024 - £25,000 each) to its shareholders, Draxia Tech Ltd, Zodiac Management Ltd and Jerjees Corporation Ltd
8 | Other information
| eZone Trading Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 1f, First Floor
| Hallam Mill
| Hallam Road
| Stockport
| SK2 6PT

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