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ZAKARIYA HOLDINGS LIMITED

Registered Number
SC668826
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

ZAKARIYA HOLDINGS LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Mojahid Ali

Registered Address

9 Royal Crescent
Glasgow
G3 7SP

Registered Number

SC668826 (Scotland)
ZAKARIYA HOLDINGS LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,0598,078
Investment property41,179,406650,619
1,185,465658,697
Current assets
Debtors53,2533,162
Cash at bank and on hand58,24917,750
61,50220,912
Creditors amounts falling due within one year6(836,455)(646,264)
Net current assets (liabilities)(774,953)(625,352)
Total assets less current liabilities410,51233,345
Creditors amounts falling due after one year7(104,808)-
Provisions for liabilities9(1,515)-
Net assets304,18933,345
Capital and reserves
Called up share capital11
Profit and loss account304,18833,344
Shareholders' funds304,18933,345
The financial statements were approved and authorised for issue by the Director on 24 April 2025, and are signed on its behalf by:
Mojahid Ali
Director
Registered Company No. SC668826
ZAKARIYA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
The turnover shown in the profit and loss account represents rental income receivable during the year, exclusive of Value Added Tax. Income is recognised on the basis of rent due for the year.
Borrowing costs
Loans and borrowings are initially recorded at the transaction price, including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
Basic financial instruments such as cash, debtors and creditors are measured at transaction price. Financial liabilities classified as payable within one year are not amortised.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 August 2310,77110,771
At 31 July 2410,77110,771
Depreciation and impairment
At 01 August 232,6932,693
Charge for year2,0192,019
At 31 July 244,7124,712
Net book value
At 31 July 246,0596,059
At 31 July 238,0788,078
4.Investment property
The director considers the cost of the investment properties to be the fair value at 31 July 2024.

£
Fair value at 01 August 23650,619
Additions528,787
At 31 July 241,179,406
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-2,400
Prepayments and accrued income3,253762
Total3,2533,162
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5091
Bank borrowings and overdrafts16,370-
Taxation and social security18,8999,887
Other creditors783,052636,286
Accrued liabilities and deferred income18,084-
Total836,455646,264
Included within other creditors are loans from directors and shareholders. These are interest free and repayable on demand.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts104,808-
Total104,808-
8.Secured creditors
The loan is secured over the company's properties.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,515-
Total1,515-
10.Related party transactions
The loan balance due to the director amounted to £565,701 (2023: £399,163) at the year end. The loan balance due to a shareholder amounted to £54,000 (2023: nil) at the year end.