REGISTERED NUMBER: 12757232 (England and Wales)

ZEST TAX LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A B T Park

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

12757232 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

20,297

807

CURRENT ASSETS

Debtors

5

8,417

10,060

Cash at bank

123,344

193,280

131,761

203,340

CREDITORS

Amounts falling due within one year

6

13,670

56,384

NET CURRENT ASSETS

118,091

146,956

TOTAL ASSETS LESS CURRENT LIABILITIES

138,388

147,763

PROVISIONS FOR LIABILITIES

354

202

NET ASSETS

138,034

147,561

CAPITAL AND RESERVES

Called up share capital

7

150

150

Retained earnings

137,884

147,411

SHAREHOLDERS' FUNDS

138,034

147,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th December 2025 and were signed by:

A B T Park - Director

1.	STATUTORY INFORMATION

Zest Tax Limited 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

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

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1st April 2024

-

1,576

1,576

Additions

18,777

1,093

19,870

At 31st March 2025

18,777

2,669

21,446

DEPRECIATION

At 1st April 2024

-

769

769

Charge for year

-

380

380

At 31st March 2025

-

1,149

1,149

NET BOOK VALUE

At 31st March 2025

18,777

1,520

20,297

At 31st March 2024

-

807

807

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,334

9,001

Directors' loan accounts

246

-

Prepayments and accrued income

837

1,059

8,417

10,060

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

6

Corporation Tax

11,600

42,011

Social security and other taxes

614

836

VAT

1,456

7,492

GPMG

-

839

Directors' loan accounts

-

8

Accruals and deferred income

-

5,192

13,670

56,384

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

50

Ordinary C

£1

50

50

150

150

8.	RELATED PARTY DISCLOSURES

A B T Park owed £246 (2024 - was owed £8) at the year end.