REGISTERED NUMBER: 14520976 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ZOVA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S Masters

Ms M Masters

REGISTERED OFFICE:

19 Round Wood Close

Walderslade

Chatham

Kent

ME5 9UL

REGISTERED NUMBER:

14520976 (England and Wales)

ACCOUNTANTS:

The Accountancy Practice Ltd

10 Churchill Square

Kings Hill

West Malling

Kent

ME19 5YU

FIXED ASSETS

Tangible assets

4

1,407

490

CURRENT ASSETS

Stocks

29,250

22,500

Debtors

5

8,981

-

Cash at bank and in hand

8,903

3,395

47,134

25,895

CREDITORS

Amounts falling due within one year

6

27,363

26,226

NET CURRENT ASSETS/(LIABILITIES)

19,771

(331

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,178

159

CREDITORS

Amounts falling due after more than one year

7

21,000

-

NET ASSETS

178

159

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

177

158

178

159

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 14 September 2026 and were signed on its behalf by:

Ms S Masters - Director

1.	STATUTORY INFORMATION

Zova Limited 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

250

900

1,150

Additions

1,621

-

1,621

At 31 December 2025

1,871

900

2,771

DEPRECIATION

At 1 January 2025

62

598

660

Charge for year

405

299

704

At 31 December 2025

467

897

1,364

NET BOOK VALUE

At 31 December 2025

1,404

3

1,407

At 31 December 2024

188

302

490

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,981

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

4,262

-

Taxation and social security

2,797

-

Other creditors

20,304

26,226

27,363

26,226

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

21,000

-

8.

RESERVES

Retained

earnings

£

At 1 January 2025

158

Profit for the year

19

At 31 December 2025

177