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Registration number: 11222243

Zest Design London Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Zest Design London Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Zest Design London Ltd

(Registration number: 11222243)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 37,624 | 50,166
Current assets |  |  |
Debtors | 6 | 6,531 | 263
Cash at bank and in hand |  | 37,979 | 9,857
|  | 44,510 | 10,120
Creditors: Amounts falling due within one year | 7 | (75,519) | (72,137)
Net current liabilities |  | (31,009) | (62,017)
Net assets/(liabilities) |  | 6,615 | (11,851)
Capital and reserves |  |  |
Called up share capital |  | 4,244 | 4,244
Retained earnings |  | 2,371 | (16,095)
Shareholders' funds/(deficit) |  | 6,615 | (11,851)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 March 2026

......................................... Ms Michela Gilli Director

Zest Design London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3RD Floor
207 Regent Street
London
W1B 3HH
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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 taxable income.

Zest Design London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 33% Straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Computer Software | 20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.

Debtors

Trade debtors are amounts due from customers for consultancy services performed in the ordinary course of
business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other
resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is
deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Zest Design London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 62,708 | 62,708
At 31 December 2025 | 62,708 | 62,708
Amortisation
At 1 January 2025 | 12,542 | 12,542
Amortisation charge | 12,542 | 12,542
At 31 December 2025 | 25,084 | 25,084
Carrying amount
At 31 December 2025 | 37,624 | 37,624
At 31 December 2024 | 50,166 | 50,166

5 | Tangible assets

| Office Equipment £ | Total £
Cost or valuation
At 1 January 2025 | 714 | 714
At 31 December 2025 | 714 | 714
Depreciation
At 1 January 2025 | 714 | 714
At 31 December 2025 | 714 | 714
Carrying amount
At 31 December 2025 | - | -
At 31 December 2024 | - | -

Zest Design London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,000 | -
Other debtors | 531 | 263
| 6,531 | 263

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 1,564 | 1,945
Amounts owed to related parties | 8 | 42,720 | 42,720
Other creditors |  | 31,235 | 27,472
|  | 75,519 | 72,137

8 | Related party transactions

Other transactions with the director

As at 31 December 2025 a balance of £26,472 (2024: £26,472) is due to the company shareholders. The loan is interest free and repayable on demand. It is expected that this amount will be repaid by Zest Design London Limited in the future but repayment will not be expected within twelve months of the balance sheet date.
As at 31 December 2025 a balance of £42,720 (2024: £42,720) is due to Zest11 Limited. The loan is interest free and repayable on demand. It is expected that this amount will be repaid by Zest Design London Limited in the future but repayment will not be expected within twelve months of the balance sheet date.