Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC704034 Mr Dalong Zhang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC704034 2024-07-31 SC704034 2025-07-31 SC704034 2024-08-01 2025-07-31 SC704034 frs-core:CurrentFinancialInstruments 2025-07-31 SC704034 frs-core:ShareCapital 2025-07-31 SC704034 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC704034 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC704034 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC704034 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC704034 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC704034 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC704034 frs-bus:Director1 2024-08-01 2025-07-31 SC704034 frs-countries:Scotland 2024-08-01 2025-07-31 SC704034 2023-07-31 SC704034 2024-07-31 SC704034 2023-08-01 2024-07-31 SC704034 frs-core:CurrentFinancialInstruments 2024-07-31 SC704034 frs-core:ShareCapital 2024-07-31 SC704034 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC704034
Zhangy's Family Cafe Ltd
Financial Statements
For The Year Ended 31 July 2025
Stewart Accounting Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC704034
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 5,000 5,000
Debtors 5 5,720 3,428
Cash at bank and in hand 6,951 4,567
17,671 12,995
Creditors: Amounts Falling Due Within One Year 6 (32,172 ) (27,444 )
NET CURRENT ASSETS (LIABILITIES) (14,501 ) (14,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,501 ) (14,449 )
NET LIABILITIES (14,501 ) (14,449 )
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account (14,511 ) (14,459 )
SHAREHOLDERS' FUNDS (14,501) (14,449)
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For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dalong Zhang
Director
31st July 2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Zhangy's Family Cafe Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC704034 . The registered office is 59-63 Mill Street, Alloa, Clackmannanshire, FK10 1DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks
2025 2024
£ £
Stock 5,000 5,000
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 608
Zhangy's Properties Ltd Intercompany 5,720 2,820
5,720 3,428
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 236
Corporation tax - 216
Zhangys Ltd intercompany 4,521 515
Accruals and deferred income 706 706
Director's loan account 26,945 25,771
32,172 27,444
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
8. Related Party Transactions
The company is related to Zhangy's Limited and Zhangy's Properties Limited due to common control of Mr Dalong Zhang, director.
At the year end there was an outstanding balance of £4,520 (2024: £515) due to Zhangy's Limited.
At the year end there was also an outstanding balance of £5,720 (2024: £2,820) due from Zhangy's Properties Limited.
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