REGISTERED NUMBER: 08592190 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Zrb Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Dr B P Choudhary

Secretary:

Registered office:

17 Ty Gwyn Gardens

Penylan

Cardiff

CF23 5BH

Registered number:

08592190 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Investment property

4

1,650,000

1,650,000

Current assets

Debtors

5

498

234

Cash at bank

16,924

8,691

17,422

8,925

Creditors

Amounts falling due within one year

6

6,877

33,725

Net current assets/(liabilities)

10,545

(24,800

)

Total assets less current liabilities

1,660,545

1,625,200

Creditors

Amounts falling due after more than one year

7

(843,907

)

(834,900

)

Provisions for liabilities

(96,244

)

(96,244

)

Net assets

720,394

694,056

Capital and reserves

Called up share capital

150

150

Fair value reserve

9

473,374

473,374

Retained earnings

246,870

220,532

Shareholders' funds

720,394

694,056

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 27 April 2026 and were signed by:

Dr B P Choudhary - Director

1.	Statutory information

Zrb Property 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 2 ) .

4.	Investment property

Total

£

Fair value

At 1 August 2024

and 31 July 2025

1,650,000

Net book value

At 31 July 2025

1,650,000

At 31 July 2024

1,650,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2016

995,000

Valuation in 2017

310,000

Valuation in 2024

345,000

1,650,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.7.25

31.7.24

£

£

Cost

1,080,381

1,080,381

Investment Property was valued on an open market basis on 28 August 2024 by Rees Richards & partners .

5.

Debtors: amounts falling due within one year

31.7.25

31.7.24

£

£

Trade debtors

264

-

Other debtors

234

234

498

234

6.

Creditors: amounts falling due within one year

31.7.25

31.7.24

£

£

Bank loans and overdrafts

-

25,800

Taxation and social security

6,665

6,595

Other creditors

212

1,330

6,877

33,725

7.

Creditors: amounts falling due after more than one year

31.7.25

31.7.24

£

£

Bank loans

-

531,398

Other creditors

843,907

303,502

843,907

834,900

8.	Secured debts

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

-

557,198

9.

Reserves

Fair

value

reserve

£

At 1 August 2024

and 31 July 2025

473,374

10.	Related party disclosures

Included in other creditors is a balance to ZRB Property Investments Ltd, the holding company amounting to £685,032.

Dividends were voted to ZRB Property Investments Ltd amounting to £33,500 during the period.

11.	Ultimate controlling party

The company is controlled by the directors who along with their wives own all the share capital.