ACCOUNTS - Final Accounts preparation

Registered number: 12470995

ZOOPERHEISS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

ZOOPERHEISS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ZOOPERHEISS LIMITED
FOR THE YEAR ENDED 28 FEBRUARY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Zooperheiss Limited for the year ended 28 February 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Zooperheiss Limited, as a body, in accordance with the terms of our engagement letter dated 12 January 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Zooperheiss Limited and state those matters that we have agreed to state to the Board of directors of Zooperheiss Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zooperheiss Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Zooperheiss Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Zooperheiss Limited. You consider that Zooperheiss Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Zooperheiss Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

McColes & Co (Herts) Ltd

Chartered Accountants

First Floor

28 Whitehorse Street

Baldock

Herts

SG7 6QQ

14 August 2026

Page 1

ZOOPERHEISS LIMITED

REGISTERED NUMBER: 12470995

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2026

		2026		2025
		£		£

Fixed assets
Tangible assets	4		1,057		493
			1,057		493
Current assets
Debtors: amounts falling due within one year	5	5,949		34,688
Cash at bank and in hand		41,643		32,991
		47,592		67,679
Creditors: amounts falling due within one year	6	(27,625)		(13,579)
Net current assets			19,967		54,100
Total assets less current liabilities			21,024		54,593

Net assets			21,024		54,593

Capital and reserves
Called up share capital	2	2
Profit and loss account	21,022	54,591
	21,024	54,593

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2026.

Page 2

ZOOPERHEISS LIMITED

REGISTERED NUMBER: 12470995

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2026

F Heiss

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

ZOOPERHEISS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

1.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

ZOOPERHEISS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.Accounting policies (continued)

1.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	25%
				Office equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

ZOOPERHEISS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.	General information

The Company is a private company, limited by shares and registered in England.

Its registered number is:12470995

Its Registered Office is:

77 Back Street
Ashwell
Baldock
Hertfordshire
SG7 5PG

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

	Fixtures and fittings	Office equipment	Total
	£	£	£
Cost or valuation
At 1 March 2025	261	855	1,116
Additions	-	1,124	1,124
At 28 February 2026	261	1,979	2,240
Depreciation
At 1 March 2025	195	428	623
Charge for the year on owned assets	65	495	560
At 28 February 2026	260	923	1,183
Net book value
At 28 February 2026	1	1,056	1,057
At 28 February 2025	66	427	493

Page 6

ZOOPERHEISS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Debtors

					2026	2025
					£	£


Trade debtors	-	30,890
Other debtors	2,449	3,798
Prepayments and accrued income	3,500	-
	5,949	34,688

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	-	1,178
Other taxation and social security	-	9,800
Other creditors	25,825	-
Accruals and deferred income	1,800	2,601
	27,625	13,579

7.	Related party transactions
	The amount due to the director F Heiss and included in other creditors at the reporting date was £685 (2025: £3,797). The loan does not attract a rate of interest and is repayable on demand.

Page 7