REGISTERED NUMBER: 03016371 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MODEZERO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

P S Rousou-Adams

B D Gladwyn

V J Singleton

SECRETARY:

B D Gladwyn

REGISTERED OFFICE:

45 Queen Street

Deal

Kent

CT14 6EY

REGISTERED NUMBER:

03016371 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

46,092

51,218

CURRENT ASSETS

Debtors

5

78,471

67,728

Cash at bank

73,096

89,699

151,567

157,427

CREDITORS

Amounts falling due within one year

6

43,262

61,143

NET CURRENT ASSETS

108,305

96,284

TOTAL ASSETS LESS CURRENT LIABILITIES

154,397

147,502

PROVISIONS FOR LIABILITIES

7

2,342

2,795

NET ASSETS

152,055

144,707

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Capital redemption reserve

33

33

Retained earnings

151,022

143,674

SHAREHOLDERS' FUNDS

152,055

144,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

V J Singleton - Director

B D Gladwyn - Director

P S Rousou-Adams - Director

1.	STATUTORY INFORMATION

Modezero 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.

The financial statements are presented in round pounds £ sterling.

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.

Improvements to property

-

5% on reducing balance

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

34,829

3,916

18,291

12,221

69,257

Additions

-

-

-

904

904

At 31 March 2025

34,829

3,916

18,291

13,125

70,161

DEPRECIATION

At 1 April 2024

4,874

1,715

5,182

6,268

18,039

Charge for year

1,498

550

1,829

2,153

6,030

At 31 March 2025

6,372

2,265

7,011

8,421

24,069

NET BOOK VALUE

At 31 March 2025

28,457

1,651

11,280

4,704

46,092

At 31 March 2024

29,955

2,201

13,109

5,953

51,218

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

61,854

37,767

Directors' current accounts

4,481

4,474

Tax

1,510

1,510

Accrued income

10,070

19,914

Prepayments

556

4,063

78,471

67,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

391

6,380

Tax

18,047

32,338

Social security and other taxes

120

-

VAT

15,713

12,829

Directors' current accounts

8,991

9,596

43,262

61,143

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,342

2,795

Deferred

tax

£

Balance at 1 April 2024

2,795

Provided during year

(453

)

Balance at 31 March 2025

2,342

The above represents accelerated capital allowances.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

20 November 2025