Registered number
06450924
Z.E.X. (YORKSHIRE) LTD
Filleted Accounts
31 May 2025

Z.E.X. (YORKSHIRE) LTD
Registered number: | 06450924
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 5 |  |  | 232,247 |  |  | 326,233
Current assets
Stocks |  |  | 1,308,998 |  |  | 1,247,188
Debtors | 6 |  | 1,615,795 |  |  | 1,064,164
Cash at bank and in hand |  |  | 773,771 |  |  | 1,177,051
|  |  | 3,698,564 |  |  | 3,488,403
Creditors: amounts falling due within one year | 7 |  | (1,483,768) |  |  | (1,417,124)
Net current assets |  |  |  | 2,214,796 |  |  | 2,071,279
Total assets less current liabilities |  |  |  | 2,447,043 |  |  | 2,397,512
Creditors: amounts falling due after more than one year | 8 |  |  | 43,560 |  |  | (3,939)
Net assets |  |  |  | 2,490,603 |  |  | 2,393,573
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 2,490,503 |  |  | 2,393,473
Shareholders' funds |  |  |  | 2,490,603 |  |  | 2,393,573
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
ZUBER PATEL
Director
Approved by the board on 19 December 2025

Z.E.X. (YORKSHIRE) LTD
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 10 years
| Fixtures, fittings, tools and equipment | over 10 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Exceptional items | 2025 |  | 2024
£ | £
| Insurance payouts | 15750 |  | 0
|  |  |  |  |  | 15750 |  | 0
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 27 |  | 26
4 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 June 2024 | 605,493
| At 31 May 2025 | 605,493
| Amortisation
| At 1 June 2024 | 605,493
| At 31 May 2025 | 605,493
| Net book value
| At 31 May 2025 | -
| Goodwill & License fees have been fully written off over its estimated economic life.
5 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery
£
| Cost
| At 1 June 2024 | 2,172,691
| Additions | 18,854
| At 31 May 2025 | 2,191,545
| Depreciation
| At 1 June 2024 | 1,846,458
| Charge for the year | 112,840
| At 31 May 2025 | 1,959,298
| Net book value
| At 31 May 2025 | 232,247
| At 31 May 2024 | 326,233
6 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 60,015 |  | 24,392
| Other debtors | 1,555,780 |  | 1,039,772
|  |  |  |  |  | 1,615,795 |  | 1,064,164
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 7,060 |  | 130,241
| Trade Vouchers | 927,469 |  | 862,491
| Taxation and social security costs | 98,653 |  | 80,564
| Other creditors | 450,586 |  | 343,828
|  |  |  |  |  | 1,483,768 |  | 1,417,124
8 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | (43,560) |  | 3,939
9 | Related party transactions
| By virtue of the Directors having control of the company's listed below, the following have been treated as Inter Company Loans
| Loans to Inter Company Loans
| Company Name | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| ZEX Properties Ltd | 280,000 |  |  |  | 30,000 |  | 250,000
| TDNZ Coffee Ltd | 70,000 |  | - |  | - |  | 70,000
| TDNZ Investments Ltd | 50,000 |  |  |  | 50,000 |  | -
| Twenty 10 Twenty | 433,000 |  | 616,000 |  | - |  | 1,049,000
| HobiHobi Ltd | 5,000 |  |  |  |  |  | 5,000
| A-Z Fire & Safety | 10,000 |  |  |  |  |  | 10,000
| ZEX Mgt Ltd | 4,502 |  |  |  | 4,502 |  | -
|  |  |  |  |  |  |  | -
|  | 852,502 |  | 616,000 |  | 84,502 |  | 1,384,000
10 | Controlling party
| The company is controlled by the director Mr Zuber Patel and his wife Mrs Rizwana Patel by virtue of them holding 100% of the ordinary share capital.
11 | Other information
| Z.E.X. (YORKSHIRE) LTD is a private company limited by shares and incorporated in England. Its registered office is:
| SUITE 52, ANNEXE 3,
| BATLEY BUSINESS PARK
| TECHNOLOGY DRIVE,
| BATLEY
| WF17 6ER

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