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Registered number: 09203587 LZ CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
LZ CAPITAL LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
LZ CAPITAL LIMITED REGISTERED NUMBER:09203587
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 857 |  | -
Investments | 5 |  | 72,203 |  | 72,203
|  |  | 73,060 |  | 72,203
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,574 |  | 6,030 |
Cash at bank and in hand |  | 1,610 |  | 3,974 |
|  | 9,184 |  | 10,004 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (31,799) |  | (31,698) |
Net current liabilities |  |  | (22,615) |  | (21,694)
Total assets less current liabilities |  |  | 50,445 |  | 50,509
Creditors: amounts falling due after more than one year | 8 |  | (74,002) |  | (79,077)
Net liabilities |  |  | (23,557) |  | (28,568)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | (23,657) |  | (28,668)
|  |  | (23,557) |  | (28,568)
Page 1
LZ CAPITAL LIMITED REGISTERED NUMBER:09203587
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 February 2026.
L J Zmiro
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
LZ Capital Limited is a private limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD and its business address is Flat 8, Clifton House, Hollywood Road, London SW10 9XA. The principal activity of the company during the year was that of the provision of consultancy services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the Statement of Financial Position date the company had net current liabilities and net liabilities. The directors have obtained assurance from the shareholders that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax. Turnover from consultancy services is recognised when the service is provided.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Page 3
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
|  |  |  | Other fixed assets | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | Financial instruments
The company only enters into transactions that result in basic financial instruments such as other debtors, trade creditors, other creditors, cash at bank and in hand and loans to/from related parties. Other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of other debtors, and loans to related parties. Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.7 | Foreign currency translation
The company's functional and presentational currency is £ sterling. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income. Page 4
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge 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. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 October 2024 | 14,361 | 20,668 | 2,208 | 37,237
| Additions | - | 1,083 | - | 1,083
| Disposals | - | (1,008) | - | (1,008)
| At 30 September 2025 | 14,361 | 20,743 | 2,208 | 37,312
| Depreciation |  |  |  |
| At 1 October 2024 | 14,361 | 20,668 | 2,208 | 37,237
| Charge for the year on owned assets | - | 226 | - | 226
| Disposals | - | (1,008) | - | (1,008)
| At 30 September 2025 | 14,361 | 19,886 | 2,208 | 36,455
| Net book value |  |  |  |
| At 30 September 2025 | - | 857 | - | 857
| At 30 September 2024 | - | - | - | -
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost |
| At 1 October 2024 | 72,203
| At 30 September 2025 | 72,203
Page 6
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 6,566 | 5,000
| Prepayments and accrued income | 1,008 | 1,030
|  | 7,574 | 6,030
| Included within other debtors is an amount of £1,553 owed by the director. The director intends to repay the loan in full within 9 months of the year end.
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 31,799 | 31,698
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 74,002 | 79,077
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Other loans | 74,002 | 79,077
Page 7
LZ CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 75 Ordinary A shares of £1 each | 75 | 75
|  | 25 Ordinary B shares of £1 each | 25 | 25
|  |  | 100 | 100
| The ordinary A and B shares rank pari passu in all respects.
Page 8