Zoldani Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC608731

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,116		15,708

			13,116		15,708
CURRENT ASSETS
Stocks	5	1,936		2,053
Debtors	6	3,389		2,652
Cash at bank and in hand		14,568		17,396

		19,893		22,101
Creditors: Amounts Falling Due Within One Year	7	(33,531 )		(42,387 )

NET CURRENT ASSETS (LIABILITIES)			(13,638 )		(20,286 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(522 )		(4,578 )

NET LIABILITIES			(522 )		(4,578 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(622 )		(4,678 )

SHAREHOLDERS' FUNDS			(522)		(4,578)

Page 1

Page 2

Zoldani Ltd

Balance Sheet (continued)

As At 30 September 2026

For the year ending 30 September 2026 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 Barry Horne

Director

09/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Zoldani Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC608731 . The registered office is 9 Caithness Drive, Dunfermline, Fife, KY11 8GT.

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. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% straight line
Leasehold	10% straight line
Plant & Machinery	20% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

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Zoldani Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 October 2025	29,775	8,517	-	993
Additions	-	-	1,200	274

As at 30 September 2026	29,775	8,517	1,200	1,267

Depreciation
As at 1 October 2025	16,402	8,216	-	743
Provided during the period	2,978	75	300	256

As at 30 September 2026	19,380	8,291	300	999

Net Book Value
As at 30 September 2026	10,395	226	900	268

As at 1 October 2025	13,373	301	-	250


	Computer Equipment	Total
	£	£
Cost
As at 1 October 2025	5,039	44,324
Additions	482	1,956

As at 30 September 2026	5,521	46,280

Depreciation
As at 1 October 2025	3,255	28,616
Provided during the period	939	4,548

As at 30 September 2026	4,194	33,164

Net Book Value
As at 30 September 2026	1,327	13,116

As at 1 October 2025	1,784	15,708

5. Stocks

	2026	2025
	£	£
Finished goods	1,936	2,053

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Zoldani Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,389	2,652

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
VAT	3,533	2,099
Other creditors	(1 )	-
Accruals and deferred income	2,780	3,895
Director's loan account	27,219	36,393

	33,531	42,387

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 October 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2026
	£	£	£	£	£
Mr Barry Horne	36,393	2,938	(12,112 )	-	27,219

The above loan is unsecured, interest free and repayable on demand.