REGISTERED NUMBER: 13369727 (England and Wales)

ZR MAAN PROPERTY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

2,997

5,875

Investment property

5

345,000

330,000

347,997

335,875

CURRENT ASSETS

Debtors

6

439

1,418

Cash at bank

11,299

10,609

11,738

12,027

CREDITORS

Amounts falling due within one year

7

(110,338

)

(112,377

)

NET CURRENT LIABILITIES

(98,600

)

(100,350

)

TOTAL ASSETS LESS CURRENT LIABILITIES

249,397

235,525

CREDITORS

Amounts falling due after more than one year

8

(237,128

)

(237,144

)

PROVISIONS FOR LIABILITIES

(3,935

)

-

NET ASSETS/(LIABILITIES)

8,334

(1,619

)

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

10

15,934

5,935

Retained earnings

(7,602

)

(7,556

)

8,334

(1,619

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

Mr Z Maan - Director

1.	STATUTORY INFORMATION

ZR Maan Property 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.

The financial statements are prepared in sterling which is the functional currency of the company, rounded to

the nearest £.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The turnover shown in the income statement represents rents receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2024

and 30 April 2025

11,514

DEPRECIATION

At 1 May 2024

5,639

Charge for year

2,878

At 30 April 2025

8,517

NET BOOK VALUE

At 30 April 2025

2,997

At 30 April 2024

5,875

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

330,000

Revaluations

15,000

At 30 April 2025

345,000

NET BOOK VALUE

At 30 April 2025

345,000

At 30 April 2024

330,000

The investment property was valued by the directors of the company, at the year end on the basis of an estimate of the open market value. The original cost of the property to the company is £323,754.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deferred tax asset

-

1,117

Prepayments and accrued income

439

301

439

1,418

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

77,350

77,687

Other creditors

1,850

2,545

Directors' current accounts

29,434

29,434

Accruals and deferred income

1,704

2,711

110,338

112,377

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

237,128

237,144

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

237,128

237,144

The bank loan is secured by fixed charges over the property in which they relate.

10.

RESERVES

Fair value

reserve

£

At 1 May 2024

5,935

Fair value movement

15,000

Deferred taxation

(5,001

)

At 30 April 2025

15,934