REGISTERED NUMBER: 05655093 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

ZEST4.TV LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Roe

G P Fox-Williams

T Herrington

SECRETARY:

A W Roe

REGISTERED OFFICE:

Unit C3

Brooklands Close

Sunbury -on- Thames

TW16 7DX

REGISTERED NUMBER:

05655093 (England and Wales)

ACCOUNTANTS:

D Flynn Associates Limited

Chartered Certified Accountants

and Business Advisors

23 Chantry Lane

Grimsby

N E Lincolnshire

DN31 2LP

FIXED ASSETS

-

Intangible assets

4

30,000

618,785

Tangible assets

5

940,620

618,785

970,620

CURRENT ASSETS

352,600

Debtors

6

196,812

26,386

Cash at bank and in hand

56,291

378,986

253,103

CREDITORS

498,728

Amounts falling due within one year

7

530,093

(119,742

)

NET CURRENT LIABILITIES

(276,990

)

499,043

TOTAL ASSETS LESS CURRENT LIABILITIES

693,630

CREDITORS

(31,070

)

Amounts falling due after more than one year

8

(233,162

)

(154,696

)

PROVISIONS FOR LIABILITIES

(232,789

)

313,277

NET ASSETS

227,679

CAPITAL AND RESERVES

100

Called up share capital

100

3,198

Share premium

3,198

309,979

Retained earnings

224,381

313,277

SHAREHOLDERS' FUNDS

227,679

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 9 January 2026 and were signed on its behalf by:

S A Roe - Director

1.	STATUTORY INFORMATION

ZEST4.TV 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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on reducing balance

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

30,000

At 30 June 2025

30,000

NET BOOK VALUE

At 30 June 2025

30,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

1,757,610

Additions

455,736

Disposals

(12,800

)

At 30 June 2025

2,200,546

DEPRECIATION

At 1 July 2024

1,138,825

Charge for year

133,180

Eliminated on disposal

(12,079

)

At 30 June 2025

1,259,926

NET BOOK VALUE

At 30 June 2025

940,620

At 30 June 2024

618,785

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

160,509

318,106

Other debtors

36,303

34,494

196,812

352,600

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

24,238

26,520

Hire purchase contracts

35,784

81,965

Trade creditors

76,948

202,765

Taxation and social security

42,460

109,077

Other creditors

350,663

78,401

530,093

498,728

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

19,562

31,070

Other creditors

213,600

-

233,162

31,070