ZERr LIMITS where anything's p055ible 2024/25 IMPACT REPORT A Year of Impact & Care At Zero Limits we believe in the impossible! CONTENTS 3 WELCOME FROM OUR CHAIRMAN 4 THE CHILDREN WE SUPPORT Tl PROGRAMME HIGHLIGHTS 8 OUR YEAR IN NUMBERS 11 FUTURE PLANS 12 OUR FUNDERS WELCOME FROM OUR CHAIR On behalf of the children. families, volLJnteers and community partners at Zero Limits. thank you. Your continued support means that families and children with special educational needs can do more than survive- they can thrive. As we reflect on 2025 and move confidently into 2026, we are proud of the sustained growth and deepened impact ofour programmes. Despite ongoing financial pressures affecting many families. the Zero Limits community has remained steadfast in its commitment to delivering high-quality, culturally sensitive provision tailored to the unique needs of the children we serve. We believe in the impossible. gdortOifrLa6&rf- Chair of Trustees OUR MISSION activities durin school holidays an children aged l_ programmes and OLJr mission is to provide full-daihalf term breaks for 78 with special educational needs and disabi Iities (SEND). With Zero Limits. instead of dreading the holida families and children can look forward to a calm, struc red and uplifting break. THE CHILDREN WE SUPPORT UNDERSTANDING SEND Zero Limits supports children aged 5-18 with a range of moderate to severe special educational needs and disabilities. including.. Autism / Autism Spectrum Disorder ADHD Dyslexia andlor Dyspraxia Physical disabilities Hearing and visual impairments Learning disabilities Medical conditions SEND affects a child's ability to learn, regulate emotions. socialise. communicate and manage everyday routines. Consistency and struc- ture are not luxuries they are essential. WE DONI JUST FILL GAPS . WE BRIDGE CHASMS School holidays, Jewish festivals, half terms, summer and winter breaks together account for nearly 3.000 hours each year- more than a quarter of the calendaryear. Without appropriate provision, these periods can become overwhelming for families. Children may become dysregulated. Parents become exhausted. Siblings often feel the strain. Zero Limits exists so families never reach breaking point. PROGRAMMES & ACTIVITIES Zero Limits provides full-day programmes during school holidays, half terms and Jewish holidays across Gateshead. Delivered by experienced SEND practitioners and supported by our dedicated volunteer team. each programme includes. Three nutritious meals and snacks Sensory activities Educational outings Social skills groups Games and crafts Life skills sessions Music and movement Children enjoy structured, enriching days in a safe and joyful environment where they are free to be themselves. PROGRAMME HIGHLIGHTS 2025 SCHOOL HOLIDAY CAMPS We delivered action-packed day camps across all major schoo1 holidays and half terms. Daily outings included parks, adventure centres, soft play venues. zoos. trampolining facilities and sensory-friendly spaces. Children built independence by preparing lunches and participating in life skills activities, before enjoying a warm supper together at the end of the day. JEWISH HOLIDAYS Our doors remained open throughout Jewish festivals, combining meaningful celebration with SEND-appropriate adaptations. Festive meals and inclusive programming ensured children could participate in Rosh Hashanah, Yom Kippur, Succos, Purim and other holidays in a way that respected their needs. èr￿. Il, OUR YEAR IN NUMBERS 2024 20+ SEND children supported 14 holiday programmes delivered Sy. hours of activity provision Over 80 active volunteers 9,500+ volunteer hours participants in our sponsored bike ride Expanded community fundraising initiatives 140+ immediate family members positively impacted jl OUR IMPACT THRIVING LIVES FOR SEND CHILDREN THROUGH 2025 PROGRAMMING, CHILDREN: Maintained consistent routines year-round Improved emotional regulation Strengthened social confidence Developed independence through structured life skills Returned to school calmer and better regulated Children come home happy, relaxed and fulfilled. BETTER QUALITY OF LIFE FOR FAMILIES ZERO LIMITS CONTINUES TO TRANSFORM HOLIDAY PERIODS FOR FAMILIES BY: Reducing the pressure of arranging ad hoc care Providing meaningful respite Allowing parents quality time with siblings Treducing household stress and burnout strengthening family stability Families now approach holidays with relief - not fear. YOUNG PEOPLE EMPOWERED THROUGH VOLUNTEERING OUR VOLUNTEERS, PRIMARILY AGED 16~25. ARE CENTRAL TO OUR MISSION. In 2025 they.. Gained confidence and leadership skills Received structured SEND training and mentoring Built strong peei networks Developed practical teaching and support skills Partici pated in successful fundraising challenges Volunteering at Zero Limits continues to shape compassionate, capa- bleyoung leaders within ourcommunity. COMMUNITf Zero Limits continues to work closely with schools, community organi- sations and local partners across Gateshead. Referrals come from educational professionals, healthcare providers and families directly. Our team of dedicated staff and trustees bring lived experience, professional expertise and unwavering commitment to strengthening SEND provision within ourcommunity. .A•*.' FUTURE PLANS 2025/2026 With increased demand and growing awareness of our work, ourvision forthe comingyear includes.. Expanding capacity to support additional children strengthening personalised care plans Introducing sibling support initiatives Enhancing volunteertraining and safeguarding frameworks Securing sustainable funding to ensure long-term stability THANK YOU TO OUR FUNDERS We're hugely grateful to our volunteers, friends and supporters. We cherish the partnerships we have built with supportive funders thisyear. TRUSTS & FOUNDATIONS C Hadrian Trust @ National Lottery Community Fund (s The Respite Association The Percy Bilton Charity Community Chest Fund (UKSPF) @ Brighten the Day/HAF q Lifeline 4 Kidz '} Cash 4 Kids O The Wakeham Trust Delapage Happy Days Children's Charity (o. Garfield Weston Foundation Postcode Neighbourhood Trust LOCAL AUTHORITY FUNDING: (o Community Chest Fund (UKSPF) ? Brighten the Day/HAF CORPORATE SPONSORS: C AME Building Services Q) Arrow Inveslments O Coatsworth Eye Clinic @ Danskys Eccleston1nvestment Limited C Gas Services NE Lehmann's G Pick & Mix Paradise Regal Chocolatiers CoMm￿lty - Fou￿Jat￿ eashforkids Garheld Westc)n Lifeline Respite Kids Asts(KiatioJi Department for Education Gateshead Council POSTCODE JCCG NEIGHBOJRHCK)D COMMUNITY FUND TRUST COMPANY REGISTRATION NUMBER.. 13500461 CHARITY REGISTRATION NUMBER.. 1203079 Zero Limits WAP Company Limited by Guarantee Unaudited Financial Statements 31 July 2025 CHARTWELL ACCOUNTANTS & BUSINESS CONSULTANTS LLP Chartered Certified Accountants 47 Bury New Road PreS￿Ich Manchester M25 9JY Zero Limits WAP Company Limited by Guarantee Directors. Annual Report (Incorporating the Director's Report) Year ended 31 July 2025 The directors, who are also the directors for the purposes of Company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025. Reference and adminlstrative details Registered charity name Zero Limits WAP Charity reglstration numbar 1203079 Company registration number 13500461 Principal offlce and registered 93-95 Bewick Road office Gtleshead NE81RR The directors Mr B Hofmann Mr J Klajn Mr S Lobenstein MrA B Sugarman Mr AM Rabinowitz (Resigned 25 January 2025} (Resiglled 14 January 20251 M Guttenl8g FCCA of Chartwéll Accountants and Business Consullanls LLP 47 Bury New Road Prestwich Manchester M25 9JY Independent examiner Structure. governance and management Zero Limits Wap was incorporated on the 8th of July 2021 as 2 company Limited by Guarantee with company number 13500481. It was registered as a charity with the Charities Commission after the year end on the 16th of May 2023 govemed by its Memorandum and Articles. The charity registration number is 1203079. Objectives and actlvities The objects of the Charity are lo provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure lime occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life. Zero Limits WAP Company Limited by Guarantee Directors. Annual Report (Incorporating the Director's Report) (cojjtihued) Year ended 31 July 2025 Achievements and performance Programmes and Activities Zero Limits provides full-day programmes during school holid8ys. half lerrns and Jewish holidays across Gateshead. Delivered by experienced SEND practitioners and supported by our dedicat￿ volLJnteer team, each programme includes.. Nutritious meals and snacks Sensory a¢livilies Educational outings Social skills groups Games and crafts Life skills sessions MLJSIC and movement Children enjoy struclvred, enriching days in a safe and joyful environment where they are free lo be themselves. Programme Hlghllghts 2025 School Holiday Camps We delivered action-packed day camps across all major school holidays. Daily outings included park5, adventure centres, soft play venLJes, zoos, trampolining facilities and sensory-friendly spaGes. Children built indÈpanden¢e by preparing lun¢hès and participating in life skills activities, before enjoying a warm suppei together al the end of the day. J$wlsh Holidays Our doors remained open throughout Jewish festivals, ¢ombining meaningful celebration with SEND-appropriale adaplalions. Festive meals and Inclusive programmSng ensured children could participate in Rosh Hashanah, Yom Kippur, Succos, and other holidays in a way that respected their needs. Ouryear in Numbers- 2025 14 holiday programmes delivered 350+ hours of a¢tivily provision Over 80 active volunteers 9,500+ volunteer hours 55 participants in our sponsored bike ride Expanded community fundraising inilialives 140+ immediate family members positively impactèd Our Impact Thrivlng Livès for SEND Chlldrnn Through 2025 prograrnming. children-. Zero Limits WAP Company Limited by Guarantee Directors. Annual Report (Incorporating the Director's Report) (¢onllntsedJ Year ended 31 July 2025 Maintained consistent routines year-round Improved emotional regulation Slrenglhened social confidence Developed independence through slruclured life skills Returnèd lo school calmgr and belter regulated Children come home happy, relaxed and fulfilled. Young People Empowèred Through Volunteering Our volunteers, primarily aged 16-25, are central to our rnission. In 2025 they.. Gained confidence and leadership skills Received sltuclured SEND training and mentoring Built strong peer networks Developed practical teaching and SLJpport skills Participated in suc¢e5sful fundraising Ghallenges Volunteering at Zero Limits continue5 to shape compassionate, capable young leaders within our community. Communlty Zero Limits continues to work closely with schools, community ()rganisations and local partners acros5 Gateshead. Referrals ¢orlle from eduoalional professionals, healthcare providers and families dire¢lly. Our team of dedioaled staff and trustees bring lived experience, professional expertis& and unwavering commitment to slrenglhening SEND provision within our community. Financial review The charity recèived funds of £111,505 during the period by way of.. don81ions,' grants,. and voluntary parental contributions. All funds received weré used lo further the objeolives and there was a small surplLJS fc>r the year of £11,834. Plans for future periods Wilh increased olemand and growing awareness of our work, our vision for the coming year includes.. Expanding ¢8p8city lo support additional children Strengthéning personalised care plans Introducing sibling SLJPPOrt inilialives Enhancing volunteer training and safeguarding frameworks Securing SLJslainable funding to ensure long-term stability Zero Limits WAP Company Limited by Guarantee Directors, Annual Report {Incorporatlng the Director's Report) Icon11n￿odj Year ended 31 July 2025 Small company provisions This report has been prepared In accordance with the provisions applicable to companies ènlilled lo the small companie5 exemption. The direclor5' annual report was approved on 13 March 2026 and signed on behalf of the board of Iruslees by.. SIL (. Mr S Lobenslein Director Zero Limits WAP Company Limited by Guarantee Independent Examiner's Report to the Directors of Zero Limits WAP Year ended 31 July 2025 I report lo the directors on my examination of the financial slalements of Ztrro Limits WAP I'the charily'l for the year ended 31 July 2025. Rasponsibllltles and ba$is of report As the directors of the company lan(J also 115 directors for the purposes of company lawl you are responsible for the preparation ol the financial slalemenls in accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of the company are not iequiied lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect ol my examination of the charity's accounts as carried OLJt under seolion 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement I have completed my examination. l confirm that no matters have come lo my attention in connection with the examination giving me cause lo believe.. accounllng records were not kept in rgspect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records,. or the financial slalemenls do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination., or the financial slalemenls have not been prepared in accordance with the methods and principles of the Slalement of Recommended Pra¢ti¢e for accounting and reporting by charili8s applicable lo charities preparing their 8¢counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other m2tters in connection with the examination to which attèntion should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. M Gullentag FCCA of Chartwell Accountants and Business Consultants LLP Independent Examiner 47 Bury New Road Prestwich Manchester M25 9JY 13 March 2026 Zero Limits WAP Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2025 2025 Unrestricted funds Total funds 2024 Total fundts Note Incomè and •ndowm•nt$ Chari18ble aclivili&s 111,505 111,505 135.437 Total income 111,505 111,505 135.437 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total •xp9nditure 24.845 74,826 24,845 74,826 10,292 120,414 99,671 99,671 130,706 Ngt incom8 and nèt movamènt In fund$ 11,834 11.834 4,731 Reconciliation of funds Total funds brought forward Total funds carrièd fonvard 5,829 5,829 1,098 17,663 17,663 5,829 T'he statement of financial activities includes all gains and losses recognised in the year. l income and expenditure derive from continuing aclivities. The notes on poge$ 8 10 14 form part of these ffinan¢ial statements. Zero Limits WAP Company Limited by Guarantee Statement of Financial Position 31 July 2025 2025 2024 Note Currènt as$ets Debtors Cash al bank and in hand 14 22,959 4,243 23,540 15,439 27,202 38,979 Cr¢dltors'. amounts falling due withln one year Net current assets 15 9,539 33,150 17,663 5,829 Total assets le55 current liabllltles 17,663 5,829 Net assats 17,663 5,829 Funds af the charity Unreslricled funds 17,663 5,829 Total charity funds 16 17,663 5,829 For the year ending 31 July 2025 the charity was entitled lo exemption from audit under section 477 of the Companies Act 2006 ￿tating lo small companies. Directors. responsibilities.. The mernbers have llol required the company to obtain an audit of its financial 51alements for the year in question in accordance with section 476", The directors acknowledge their responsibilities for Complying with the requirements of the Act with respect lo a¢¢ounting records and the preparation of financial staterllenls. These financial ststemenls have been p￿Pared in accordance with the provisions applicable to companies subject lo the small companies, regime. These financial statements were approved by the board of trustees and aulhorised for issue on 13 March 2026, and are signed on behalf of the board by.. £ 2.L,,L. Mr S Lobenslein Director The notes on pa9e$ 8 to 14 form part of these financlal statements. Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements Year ended 31 July 2025 General infomiatlon The charity is a public benefit entity and a private company limited by gLJaranlee, registered in England and Wales and a registered charity in England and Wales. The address of the regislered office is 93-95 Bewi¢k Road, Gateshead. NE8 1 RR. Statement of complian¢ These financial stalernenls have been prepared in complian¢8 with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended Practice applifjgble lo charities preparing their accounts in accordance with the Finan¢ial Reporting Standard applicable in ihe UK and Republic of Ireland IFRS 1021 Icharities SORP IFRS 10211 and the Companies A¢1 2006. Accountlng policies Basls of preparation The financial statement5 have been prepared on the historical ¢osl basis, as rnodrfied by the revaluation of certain financial assets and liabilities and investment properties rneasured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concem There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires rnanagement to make judgetnenls, estimates and assumptions that affect the amoLJnts reported. These eslimales and judgements arg continually reviewed and are based on experience and other faotors, including expectations of future events that are believed lo be reasonable under the circumstances. Fund accountlng Unreslricled funds are available for use at the Lli5crelion of the Irijstees lo further any of the charity's purposes. Designated funds are unrestrict&d funds earmarked by the directors for particular future project or commitment. Reslricled funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one Df two sub-classes.. reslri¢led income fijnds or endowment funds. Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements Icontlnued) Year ended 31 July 2025 A¢¢ountlng policies f¢onlinued) Incoming resources All incoming resourGes are included in the statement of financial activities when entitlement has passers to the charity.. il is probable that the econornic benefits associated wilh the transaction will flow to the charity and the amount can be reliably measured. The following specific policies a￿ applied lo particular categories of income.. income from donations or grants is recognised when there 45 evidence of entitlem8nt lo the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. Income from donated goods is measLJred at the fair value of the goods unless this is impractical to rneasure reliably, in which ¢a58 the value is derived from the cost to the donor or the estimated resale valLJe. D(>naled f8cililie5 and services are recognised in the accounts when received if the value can be rtsliably measured. No amounts are in¢lLJd8d for the Contribution of general volunteers. income from contracts for the supply of services is re¢ognised with the delivery of the contracted service. This 15 classified as unreslricled funds unless there is a conlraclual requirement for il tts be spent on a particular purpose and relumed if unspent, in which case it may be regarded as reslricled. Resources expended Expendi(ure is recognised on an accruals ba515 as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial activities lo which it re5ates'. expenditure on raising funds includes the costs of all fundraising aclivilies, events, non-charilable trading aclivilies, and the sale of donated goods. expenditure on charitablè 8¢livilies includes all costs incurred by a charity in undertaking 8Ctivilies that further its charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related lo raising funds for the charity nor part of its expenditure on charitable activilies. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributablè lo a single activity are allocated directly lo that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, jijstifiable and consistent basis. Financlal instruments A financial asset or a financial liability is recognised only when the charity becomes a party lo the contractual provisions of the instrument. Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements Icontlnuod) Year ended 31 July 2025 A¢counting policies (¢ontlnuéd) Finan¢ial instruments (contlnued) Basic financial inslwmenls are initially recognised at the 8mounl receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured 81 the cash or olh&r consideration expected lo be paid or received and not Lliscounted. Debt instruments are subsequentby measured at amortised cost. Where inveslrllenls in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsèquently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less irnpairmenl. Other finan¢ial inslrumenls, including derivatives, are initially recognised al fair value, unless payment for an asset is deferred beyond normal busine55 terms or financed at a rale of interest that is not a market rate, in which ease the asset is measured al the prosenl value of the future payments discounted at a Tnarkel rale of interest for a similar debt inslrumenl. Other finan¢ial instruments are subseoLJently m&asured al fair value, with any changes recognised in th& slalemenl of financial activities, with the exception of hedging inslrurnents in a desionated hedging relationship. Financial assets Ihat are measured 81 cost or arnortised cost are reviewed for objective evidence of impairment at the end tsf each reporting date. If there is objective evidence of impairment, an impaitm8nl loss is recognised under the appropriat8 heading in the slalemenl of financial activities in whictt the initial gain was r&cognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individLJally for impairment. Other finan¢i81 assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment arè r8¢ogni5ed immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairrnenl not previously been recognlsgd. Limited by guarantee The Company is limited by guarantee and does not have share capital. In the event of winding up, the members are li8ble lo an amount not ex¢e¢ding £10. 10 Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements (Continued? Year ended 31 July 2025 Charitabl• activities Unreslricled Total Funds Unrestricted Total Funds Funds 2025 FLJnds 2024 Activities and Wellbeing Daycamp Outings and Trips 1,052 108,490 1,963 1.052 108,490 1,963 2,776 129,225 3,436 2,776 129,225 3,438 111,505 111,505 135,437 135,437 Co$ts of raising donations and legacies Unreslricled Total Funds Unreslrictgd Total Funds Funds 202S Funds 2024 Costs of raising donations and lega¢ies Donations 24,845 24,845 10,292 10,292 Expenditure on charitable activities by fund type Unreslricled Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 AGtivilies and well-being Day camp Outings and Trips Support costs 37.906 4,206 13,763 18,951 37,906 4,206 13,763 18,951 49,531 31,643 13.950 25,290 49,531 31,643 13,950 25,290 74.826 74,826 120,414 120,414 Expenditur8 on Charitable actlvltles by activity typ8 Activities und&rtaken directly Support costs Total funds 2025 Total fund 2024 A¢livilies and well-being Day G8mp Outings and Trips Governance costs 37.906 4,206 13,763 18,257 54,163 4,206 13,763 2,694 70,314 31,643 13,950 4,507 2,694 55.875 18,951 74,826 120,414 11 Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements fconfinued) Year ended 31 July 2025 Analysis of $upport costs A¢livilies and wellbeing Day Camp Outings and Trips Total 2025 Total 2Q24 Staff costs Premises General c>ffice Finance costs Other ¢osls 110 226 227 1,983 4,081 4,098 95 4,376 110 227 228 2,203 4,534 4,553 105 4,862 3,328 6,748 3,741 452 6,513 243 243 811 14,633 813 16,257 20.782 10. Analysis of grants 2025 2024 Grants to institutions Grants to institutions 12,000 Total grants 12,000 11. Indep¢ndent examination fees 2025 2024 Fees payable to the inLlependent examiner for.. Independent exatninalion of the financial slalements 570 570 12. Staff costs The total staff costs and employee benefrts for the reporting period are analysed as follows.. 2025 2024 Wages and salaries 19,491 31,024 The average head count of employees during the year was 312024.. 41. No employee received employee benefits of more than £60,000 during the year12024'. NIII. 13. Trust&È remuneration and expenses No remuneration or other benefits from employment with the Charity or a related entity were received by the Iru5tees. 12 Zero Limits WAP Company Limited by Guarantee Notes to the Financial Statements (contlnLted) Year ended 31 July 2025 14. Dgbtors 2025 2024 Other debtors 22,959 23.540 IS. Credltars= amounts falling due within one year 2025 2024 Accruals and deferred income Other creditors 1.140 8,399 1,150 32.000 9,539 33,150 16. Analysis of charltsbl• funds Unrestricted funds Al 1 August 202 At Income Expenditure 31 July 2025 General funds 5.829 111,505 199,6711 17.663 At 1 August 202 At Income Expenditure 31 July 2024 General funds 1.098 135,437 1130,7061 5,829 17. Analysis of net assats bètw&èn fund$ Unrestricted Total Funds Funds 2025 CLJrrenl assets Creditors less than 1 year Net assets 27,202 19,5391 17,663 27,202 19,5391 17,663 UnreslriGted Total Funds Funds 2024 Cijrrent assets Creditors less than 1 year Net assets 38,979 133,1501 5,829 38,979 133,1501 5,829 13 Zero Limits WAP Company Llmited by Guarantee Notes to the Financial Statements (continued) Year ended 31 July 2025 18. Relatèd parties No transactions with related parties were untjertaken during the year. 14