Company Registration No. 08595048 (England and Wales)
Zen Land Investments Ltd
Unaudited Financial Statements
for the year ended 31 July 2025
Zen Land Investments Ltd
Unaudited Financial Statements
Contents
Zen Land Investments Ltd
Company Information
for the year ended 31 July 2025
Company Number
08595048 (England and Wales)
Registered Office
5 Bold Street
Liverpool
L1 4DJ
Accountants
Harmony Accountancy Limited
Chartered Certified Accountant
124 City Road
London
EC1V 2NX
Zen Land Investments Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
373,320
422,069
Cash at bank and in hand
229,627
511,538
Creditors: amounts falling due within one year
(578,974)
(306,112)
Net current assets
526,706
325,990
Total assets less current liabilities
900,026
748,059
Creditors: amounts falling due after more than one year
(333,115)
(337,803)
Net assets
566,911
410,256
Called up share capital
100
100
Profit and loss account
566,811
410,156
Shareholders' funds
566,911
410,256
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 December 2025 and were signed on its behalf by
Aiden Kang
Director
Company Registration No. 08595048
Zen Land Investments Ltd
Notes to the Accounts
for the year ended 31 July 2025
Zen Land Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 08595048. The registered office is 5 Bold Street, Liverpool, L1 4DJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Lease improvement over lease period
Plant & machinery
25% on cost
Computer equipment
25% on cost
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The tax expense for the year comprises current and deferred tax.
Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits? and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Zen Land Investments Ltd
Notes to the Accounts
for the year ended 31 July 2025
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
528,780
44,197
349
573,326
Disposals
(20,278)
-
-
(20,278)
At 31 July 2025
508,502
44,197
349
553,048
At 1 August 2024
106,713
44,196
348
151,257
Charge for the year
30,499
-
-
30,499
On disposals
(2,028)
-
-
(2,028)
At 31 July 2025
135,184
44,196
348
179,728
At 31 July 2025
373,318
1
1
373,320
At 31 July 2024
422,067
1
1
422,069
Zen Land Investments Ltd
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Trade debtors
209,837
120,564
Amounts falling due after more than one year
Amounts due from group undertakings etc.
150,000
-
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
61,405
-
Loans from directors
381,701
300,119
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
100,000
100,000
8
Operating lease commitments
2025
2024
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
173,000
160,000
Later than one year and not later than five years
582,000
637,000
Later than five years
1,298,000
1,416,000
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).