REGISTERED NUMBER: SC632590 (Scotland)

Zarkali LLC Ltd

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Zarkali

Mr D Zharkalli

REGISTERED OFFICE:

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

REGISTERED NUMBER:

SC632590 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Santander Business Banking

Sunderland

SR43 4FW

FIXED ASSETS

Intangible assets

4

-

8,750

Tangible assets

5

509,917

1,354

509,917

10,104

CURRENT ASSETS

Stocks

10,000

2,000

Debtors

6

24,246

-

Cash at bank

146,918

126,375

181,164

128,375

CREDITORS

Amounts falling due within one year

7

153,133

39,099

NET CURRENT ASSETS

28,031

89,276

TOTAL ASSETS LESS CURRENT LIABILITIES

537,948

99,380

CREDITORS

Amounts falling due after more than one year

8

(483,023

)

-

PROVISIONS FOR LIABILITIES

(4,153

)

(339

)

NET ASSETS

50,772

99,041

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50,672

98,941

SHAREHOLDERS' FUNDS

50,772

99,041

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 12 November 2025 and were signed on its behalf by:

Mr N Zarkali - Director

1.	STATUTORY INFORMATION

Zarkali LLC Ltd is a private company, limited by shares , registered in Scotland. 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 and revenue recognition

Turnover, which represents net invoiced sales of goods, is recognised at the point when a meal is served to the customer.

Tangible fixed assets

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

Land and buildings

-

over lease term

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

Leases

The company recognises a right-of-use asset and a corresponding lease liability for leases where it has the right to control the use of an asset for a period of time. The right-of-use asset is depreciated over the lease term, and the lease liability is measured at the present value of future lease payments, with interest charged to profit and loss over the term of the lease. Lease payments for short-term or low-value leases are expensed as incurred.

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.

Provisions for liabilities

Provisions are recognised where the company has a present obligation as a result of a past event, it is probably the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

15,000

Disposals

(15,000

)

At 30 June 2025

-

AMORTISATION

At 1 July 2024

6,250

Eliminated on disposal

(6,250

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

8,750

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

-

2,013

2,013

Additions

519,269

21,716

540,985

Disposals

-

(2,013

)

(2,013

)

At 30 June 2025

519,269

21,716

540,985

DEPRECIATION

At 1 July 2024

-

659

659

Charge for year

25,964

5,104

31,068

Eliminated on disposal

-

(659

)

(659

)

At 30 June 2025

25,964

5,104

31,068

NET BOOK VALUE

At 30 June 2025

493,305

16,612

509,917

At 30 June 2024

-

1,354

1,354

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

24,246

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

35,504

33,220

Other creditors

117,629

5,879

153,133

39,099

The directors' current accounts are unsecured, interest free and has no fixed repayment period.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

483,023

-