ZIRO FOODS LTD


Director	AL-QAISI, Mohammed Raad


Registered Address	The Bristol Office 2nd Floor, 5 High Street
	Westbury-On-Trym
	Bristol
	BS9 3BY


Registered Number	12760284 (England and Wales)

Balance Sheet as at
30 July 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	4	37,147		33,614
Cash at bank and on hand		1,474		177
		38,621		33,791
Creditors amounts falling due within one year	5	(70)		(65,301)
Net current assets (liabilities)			38,551		(31,510)
Total assets less current liabilities			38,551		(31,510)
Net assets			38,551		(31,510)
Capital and reserves
Called up share capital			112,907		112,907
Other reserves			195,405		41,911
Profit and loss account			(269,761)		(186,328)
Shareholders' funds			38,551		(31,510)

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 financial statements were approved and authorised for issue by the Director on 21 July 2026, and are signed on its behalf by:

AL-QAISI, Mohammed Raad
Director
Registered Company No. 12760284

ZIRO FOODS LTD

Notes to the Financial Statements
for the period ended 30 July 2025

1.	Accounting policies

	Statutory information
	Ziro Foods Limited is a private company, limited by shares, registered in England and Wales, registration number 12760284, registration address The Bristol Office 2nd Floor, 5 High Street, Westbury-On-Trym, Bristol, BS9 3BY.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

	Going concern
	The director believes that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future based on cashflows & plans. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements.

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

	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.

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.

	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. Licences and patents Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

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.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 August 24	462,525	462,525
At 30 July 25	462,525	462,525
Amortisation and impairment
At 01 August 24	462,525	462,525
At 30 July 25	462,525	462,525
Net book value
At 30 July 25	-	-
At 31 July 24	-	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	37,147	33,614
Total	37,147	33,614

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	64,931
Bank borrowings and overdrafts	70	19
Other creditors	-	351
Total	70	65,301