ZELAH DESIGN LTD

2022-07-012023-06-302023-06-30false07660322ZELAH DESIGN 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ZELAH DESIGN LTD

Registered Number
07660322
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

ZELAH DESIGN LTD

Company Information
for the year from 1 July 2022 to 30 June 2023


Directors	COLLINS, James Marc
	TRIDGELL, Sarah Maya


Registered Address	Flat 6, 10 Atkins Square Dalston Lane
	London
	E8 1FQ


Place of Business	12 Woodlane
	Falmouth
	TR11 4RF


Registered Number	07660322 (England and Wales)

ZELAH DESIGN LTD

Balance Sheet as at
30 June 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	3		2,083		3,699
			2,083		3,699
Current assets
Debtors		684		1,600
Cash at bank and on hand		25,367		27,603
		26,051		29,203
Creditors amounts falling due within one year		(6,737)		(5,700)
Net current assets (liabilities)			19,314		23,503
Total assets less current liabilities			21,397		27,202
Provisions for liabilities	4		(396)		(703)
Net assets			21,001		26,499
Capital and reserves
Called up share capital			50		50
Profit and loss account			20,951		26,449
Shareholders' funds			21,001		26,499

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2024, and are signed on its behalf by:

COLLINS, James Marc
Director
Registered Company No. 07660322

ZELAH DESIGN LTD

Notes to the Financial Statements
for the year ended 30 June 2023

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	10
	Office Equipment	3

2.	Average number of employees


		2023		2022
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 July 22	10,704
	Additions	191
	At 30 June 23	10,895
	Depreciation and impairment
	At 01 July 22	7,005
	Charge for year	1,807
	At 30 June 23	8,812
	Net book value
	At 30 June 23	2,083
	At 30 June 22	3,699

4.	Provisions for liabilities
	Provisions for liabilities is a deferred tax provision of £396 (2022: £703).

	2023	2022
	£	£
Net deferred tax liability (asset)	396	703
Total	396	703

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
COLLINS, James Marc	641	0	343	298
TRIDGELL, Sarah Maya	312	0	0	312
	953	0	343	610


	£298 (2022: £641) owed to James Collins, a company director, and £312 (2022: £312) owed to Sarah Tridgell, a company director, are included within creditors: amounts falling due within one year on the balance sheet. Loans from director relate to amounts owed to James Collins and Sarah Tridgell in respect of company expenses.