ZAKARIYA HOLDINGS LIMITED


Director	Mojahid Ali


Registered Address	9 Royal Crescent
	Glasgow
	G3 7SP


Registered Number	SC668826 (Scotland)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,544		6,059
Investment property	4		1,645,039		1,179,406
			1,649,583		1,185,465
Current assets
Debtors	5	8,243		3,253
Cash at bank and on hand		19,875		58,249
		28,118		61,502
Creditors amounts falling due within one year	6	(1,170,846)		(836,455)
Net current assets (liabilities)			(1,142,728)		(774,953)
Total assets less current liabilities			506,855		410,512
Creditors amounts falling due after one year	7		(85,605)		(104,808)
Provisions for liabilities	9		(1,136)		(1,515)
Net assets			420,114		304,189
Capital and reserves
Called up share capital			1		1
Profit and loss account			420,113		304,188
Shareholders' funds			420,114		304,189

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 April 2026, and are signed on its behalf by:

Mojahid Ali
Director
Registered Company No. SC668826

ZAKARIYA HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, 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 policy
	The turnover shown in the profit and loss account represents rental income receivable during the year, exclusive of Value Added Tax. Income is recognised on the basis of rent due for the year.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation


		Reducing balance (%)
	Fixtures and fittings	25

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Financial instruments
	Basic financial instruments such as cash, debtors and creditors are measured at transaction price. Financial liabilities classified as payable within one year are not amortised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 August 24	10,771	10,771
At 31 July 25	10,771	10,771
Depreciation and impairment
At 01 August 24	4,712	4,712
Charge for year	1,515	1,515
At 31 July 25	6,227	6,227
Net book value
At 31 July 25	4,544	4,544
At 31 July 24	6,059	6,059

4.	Investment property
	The director considers the cost of the investment properties to be the fair value at 31 July 2025.


		£
	Fair value at 01 August 24	1,179,406
	Additions	465,633
	At 31 July 25	1,645,039

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	5,000	-
Prepayments and accrued income	3,243	3,253
Total	8,243	3,253


	Included within debtors is a related company loan which is interest free and repayable on demand.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	318	50
Bank borrowings and overdrafts	19,202	16,370
Taxation and social security	43,558	18,899
Other creditors	1,095,655	783,052
Accrued liabilities and deferred income	12,113	18,084
Total	1,170,846	836,455


	Included within other creditors are loans from director, related companies and shareholders. These are interest free and repayable on demand.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	85,605	104,808
Total	85,605	104,808

8.	Secured creditors
	The loan is secured over the company's properties.

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,136	1,515
Total	1,136	1,515

10.	Related party transactions
	The loan balance due to the director amounted to £616,013 (2024: £565,701) at the year end. The loan balance due to a shareholder amounted to £54,000 (2024: £54,000) at the year end.