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REGISTERED NUMBER: 10555534 (England and Wales)

| ZAKHARIA CONSULTING LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

ZAKHARIA CONSULTING LIMITED (REGISTERED NUMBER: 10555534)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ZAKHARIA CONSULTING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | K Shah

| REGISTERED OFFICE: | 3rd Floor, Marlborough House

| 298 Regents Park Road

| Finchley

| London

| N3 2SZ

| REGISTERED NUMBER: | 10555534 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 3rd Floor

| Marlborough House

| 298 Regents Park Road

| Finchley

| London

| N3 2SZ

ZAKHARIA CONSULTING LIMITED (REGISTERED NUMBER: 10555534)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,187 |  | 2,938 |  |

Tangible assets | 5 | - |  | 1,840 |  |

Investments | 6 | 10 |  | 10 |  |

2,197 |  | 4,788 |  |

CURRENT ASSETS

Debtors | 7 | 675,000 |  | 240,000 |  |

Cash at bank | 3,685 |  | 21,450 |  |

678,685 |  | 261,450 |  |

CREDITORS

Amounts falling due within one year | 8 | 702,788 |  | 282,047 |  |

NET CURRENT LIABILITIES | (24,103 | ) | (20,597 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (21,906 | ) | (15,809 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (22,006 | ) | (15,909 | ) |

(21,906 | ) | (15,809 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 February 2026 and were signed by:

K Shah - Director

ZAKHARIA CONSULTING LIMITED (REGISTERED NUMBER: 10555534)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Zakharia Consulting 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.

| Further, at the balance sheet date, the company's balance sheet reflected a net deficit amount to £21,906. The company is reliant upon the ongoing financial support of the director.

| Key source of estimation, uncertainty and judgement

| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

| There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery |  | - 5 years |  |

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

ZAKHARIA CONSULTING LIMITED (REGISTERED NUMBER: 10555534)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Investments

| Investments are recognised at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 3,750 |  |

| AMORTISATION

| At 1 January 2025 | 812 |  |

| Charge for year | 751 |  |

| At 31 December 2025 | 1,563 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,187 |  |

| At 31 December 2024 | 2,938 |  |

ZAKHARIA CONSULTING LIMITED (REGISTERED NUMBER: 10555534)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 4,019 |  |

| Disposals | (4,019 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 2,179 |  |

| Charge for year | 400 |  |

| Eliminated on disposal | (2,579 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 1,840 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10 |  |

| At 31 December 2024 | 10 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 675,000 |  | 240,000 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 7,320 |  | 6,890 |  |

| Other creditors | 695,468 |  | 275,157 |  |

702,788 |  | 282,047 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, debtors balance includes an amount of £175,000 (2024: £30,000) due from Zakharia Family Partners Limited and £500,000 (2024: £210,000) due from Zakharia MFL001 Limited, companies controlled by K Shah.

10. | ULTIMATE CONTROLLING PARTY

| The company was controlled throughout the year by the director, by virtue of their shareholdings in Zakharia Holdings Limited.