Company Registration No. SC578497 (Scotland)
Zest.golf Technologies Limited
Unaudited accounts
for the period from 1 November 2024 to 28 February 2026
Zest.golf Technologies Limited
Unaudited accounts
Contents
Zest.golf Technologies Limited
Company Information
for the period from 1 November 2024 to 28 February 2026
Directors
Oliver Dury
Zest.Golf Technologies BV
Company Number
SC578497 (Scotland)
Registered Office
11A Strathkinness High Road
St Andrews
Fife
KY16 9UA
Accountants
Warwick McArdle
55 Ellerton Road
London
SW18 3NQ
Zest.golf Technologies Limited
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
1
438
Creditors: amounts falling due within one year
-
(5,970)
Net current assets/(liabilities)
1
(5,055)
Total assets less current liabilities
1
(4,611)
Provisions for liabilities
Net assets/(liabilities)
1
(4,695)
Called up share capital
1
1
Profit and loss account
-
(4,696)
Shareholders' funds
1
(4,695)
For the period ending 28 February 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by
Oliver Dury
Director
Company Registration No. SC578497
Zest.golf Technologies Limited
Notes to the Accounts
for the period from 1 November 2024 to 28 February 2026
Zest.golf Technologies Limited is a private company, limited by shares, registered in Scotland, registration number SC578497. The registered office is 11A Strathkinness High Road, St Andrews, Fife, KY16 9UA. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment
Zest.golf Technologies Limited
Notes to the Accounts
for the period from 1 November 2024 to 28 February 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2024
Amounts owed to group undertakings and other participating interests
-
3,620
Loans from directors
-
1,890
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the period the average number of employees was 0 (2024: 0).