REGISTERED NUMBER: 11827835 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

ZAC Invest Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Grasso

REGISTERED OFFICE:

Ground Floor, 494-496 Roman Road

London

United Kingdom

E3 5LU

REGISTERED NUMBER:

11827835 (England and Wales)

FIXED ASSETS

Tangible assets

4

27,892

31,505

CURRENT ASSETS

Debtors

5

22,686

16,779

Cash at bank and in hand

9,180

23,118

31,866

39,897

CREDITORS

Amounts falling due within one year

6

56,198

47,054

NET CURRENT LIABILITIES

(24,332

)

(7,157

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,560

24,348

CREDITORS

Amounts falling due after more than one year

7

23,611

29,246

NET LIABILITIES

(20,051

)

(4,898

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(20,351

)

(5,198

)

(20,051

)

(4,898

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

C Grasso - Director

1.	STATUTORY INFORMATION

ZAC Invest Ltd 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.

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

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land,at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Leasehold land and buildings : over the term of lease

Plant and machinery : 25% on cost

Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for the current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

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.

Going concern

The financial statements have been prepared on a going concern basis. The company has obtained assurances and undertakings from its shareholders that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given these undertakings, the directors consider it appropriate to adopt a going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

and 28 February 2025

44,283

65,750

110,033

DEPRECIATION

At 1 March 2024

14,761

63,767

78,528

Charge for year

2,952

661

3,613

At 28 February 2025

17,713

64,428

82,141

NET BOOK VALUE

At 28 February 2025

26,570

1,322

27,892

At 29 February 2024

29,522

1,983

31,505

5.

DEBTORS

28.2.25

29.2.24

£

£

Amounts falling due within one year:

Other debtors

7,686

1,779

Amounts falling due after more than one year:

Other debtors

15,000

15,000

Aggregate amounts

22,686

16,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

5,556

5,476

Trade creditors

39,616

21,700

Taxation and social security

7,982

14,535

Other creditors

3,044

5,343

56,198

47,054

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

23,611

29,246

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party during the year was C Grasso, company director.