REGISTERED NUMBER: 03644307 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Zuka Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I J Raeburn

S Raeburn

SECRETARY:

S Raeburn

REGISTERED OFFICE:

LS8, Armstrong House

First Avenue

Doncaster International Airport

Doncaster

South Yorkshire

DN9 3GA

REGISTERED NUMBER:

03644307 (England and Wales)

ACCOUNTANTS:

Hawson Jefferies

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

FIXED ASSETS

Tangible assets

4

1,623,772

2,016,551

Investments

5

11,185

11,185

1,634,957

2,027,736

CURRENT ASSETS

Stocks

1,029,080

1,361,827

Debtors

6

965,077

1,710,205

Cash at bank and in hand

2,013,378

24,425

4,007,535

3,096,457

CREDITORS

Amounts falling due within one year

7

1,926,270

1,323,281

NET CURRENT ASSETS

2,081,265

1,773,176

TOTAL ASSETS LESS CURRENT LIABILITIES

3,716,222

3,800,912

CREDITORS

Amounts falling due after more than one year

8

-

743,249

NET ASSETS

3,716,222

3,057,663

CAPITAL AND RESERVES

Called up share capital

7

7

Retained earnings

3,716,215

3,057,656

SHAREHOLDERS' FUNDS

3,716,222

3,057,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

I J Raeburn - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

2,004,475

2,446

1,470

Additions

-

-

-

Disposals

(389,915

)

-

-

At 31 October 2025

1,614,560

2,446

1,470

DEPRECIATION

At 1 November 2024

-

1,638

1,082

Charge for year

-

121

97

At 31 October 2025

-

1,759

1,179

NET BOOK VALUE

At 31 October 2025

1,614,560

687

291

At 31 October 2024

2,004,475

808

388

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

20,960

11,496

2,040,847

Additions

-

618

618

Disposals

-

-

(389,915

)

At 31 October 2025

20,960

12,114

1,651,550

DEPRECIATION

At 1 November 2024

14,329

7,247

24,296

Charge for year

1,658

1,606

3,482

At 31 October 2025

15,987

8,853

27,778

NET BOOK VALUE

At 31 October 2025

4,973

3,261

1,623,772

At 31 October 2024

6,631

4,249

2,016,551

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

11,185

NET BOOK VALUE

At 31 October 2025

11,185

At 31 October 2024

11,185

6.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Trade debtors

22,668

63,579

Other debtors

8,300

123,873

Inter-company loan accounts

241,217

59,043

Conform Safety Management loan

25,000

-

Deferred tax asset

1,744

1,618

Prepayments and accrued income

628,648

627,092

927,577

875,205

Amounts falling due after more than one year:

Other loans

37,500

835,000

Aggregate amounts

965,077

1,710,205

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

530,000

43,850

Trade creditors

16,273

14,876

Taxation and social security

247,820

118,767

Other creditors

1,132,177

1,145,788

1,926,270

1,323,281

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

743,249