ACCOUNTS - Final Accounts preparation

Registered number: 15473144

ZRUR LAND LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2025

ZRUR LAND LIMITED

REGISTERED NUMBER: 15473144

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2025

		2025
Note		£


Current assets
Debtors: amounts falling due after more than one year	3	717,234
Debtors: amounts falling due within one year	3	10
		717,244
Creditors: amounts falling due within one year	4	(762,108)
Net current (liabilities)/assets			(44,864)
Total assets less current liabilities			(44,864)

Net (liabilities)/assets			(44,864)

Capital and reserves
Called up share capital	5	10
Profit and loss account		(44,874)
		(44,864)

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ZRUR LAND LIMITED

REGISTERED NUMBER: 15473144

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Zain Rawji

Director

Date: 29 October 2025

The notes on pages 3 to 6 form part of these financial statements.

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ZRUR LAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.	General information

Zrur Land Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.
The principal activity is management of real estate.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 28 February 2025, the company had net liabilities of £44,864. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

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ZRUR LAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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ZRUR LAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

3.	Debtors
		2025
		£

	Due after more than one year
	Other debtors	658,758
	Prepayments and accrued income	58,476
		717,234

					2025
					£

	Due within one year
	Amounts owed by group undertakings	10
		10

4.	Creditors: Amounts falling due within one year
		2025
		£

	Other loans	699,226
	Accruals and deferred income	62,882
		762,108

5.	Share capital
		2025
		£

		Allotted, called up and fully paid

		10 Ordinary shares of £1.00 each	10

On incorporation, 10 Ordinary shares of £1.00 each were issued at par.

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ZRUR LAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

6.	Controlling party

As at the reporting date, the company is jointly owned by Fleuve Investments Limited and Azur Investments Limited.
The directors consider Fleuve Investments Limited to be the ultimate parent undertaking and controlling party, by virtue of its majority shareholding and ability to exercise control over the company’s strategic and operational decisions.

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