ZMusa Limited - Accounts

ZMusa Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	65,000	65,000
Tangible fixed assets	4	4,504	5,067
Investments	5	750	750
		70,254	70,817
Current assets
Stocks		813	997
Debtors		36,000	68,000
Cash at bank and in hand		1,394	1,228
		38,207	70,225
Creditors: amount falling due within one year		(4,116)	(3,395)
Net current assets		34,091	66,830

Total assets less current liabilities		104,345	137,647
Net assets		104,345	137,647

Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		103,345	136,647
Shareholders' funds		104,345	137,647

For the year ended 31 October 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

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 by the director on 23 July 2026 and were signed by:

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Zakir Abdulllah Musa
Director

ZMusa Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

ZMusa Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 05893656, registration address 12 Thorncliffe Road, Bolton, Lancashire, BL1 7ER.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	65,000	65,000
Additions	-	-
Disposals	-	-
At 31 October 2025	65,000	65,000
Net book values
At 31 October 2025	65,000	65,000
At 31 October 2024	65,000	65,000

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 November 2024	24,515	24,515
Additions	-	-
Disposals	-	-
At 31 October 2025	24,515	24,515
Depreciation
At 01 November 2024	19,448	19,448
Charge for year	563	563
On disposals	-	-
At 31 October 2025	20,011	20,011
Net book values
Closing balance as at 31 October 2025	4,504	4,504
Opening balance as at 01 November 2024	5,067	5,067

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 November 2024	750	750
Additions	-	-
Disposals	-	-
At 31 October 2025	750	750

Registered Number: 05893656
England & Northern Ireland
ZMUSA LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025