ZKY Foods (UK) Ltd 09837063 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is in the year under under review was that of wholesale of fish and other savoury products. Digita Accounts Production Advanced 6.30.9574.0 true 09837063 2024-10-01 2025-09-30 09837063 2025-09-30 09837063 bus:Director1 1 2025-09-30 09837063 core:RetainedEarningsAccumulatedLosses 2025-09-30 09837063 core:ShareCapital 2025-09-30 09837063 core:CurrentFinancialInstruments 2025-09-30 09837063 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 09837063 core:FurnitureFittings 2025-09-30 09837063 core:OfficeEquipment 2025-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-09-30 09837063 bus:SmallEntities 2024-10-01 2025-09-30 09837063 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09837063 bus:FilletedAccounts 2024-10-01 2025-09-30 09837063 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09837063 bus:RegisteredOffice 2024-10-01 2025-09-30 09837063 bus:Director1 2024-10-01 2025-09-30 09837063 bus:Director1 1 2024-10-01 2025-09-30 09837063 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09837063 bus:Agent1 2024-10-01 2025-09-30 09837063 core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09837063 core:ShareCapital 2024-10-01 2025-09-30 09837063 core:FurnitureFittings 2024-10-01 2025-09-30 09837063 core:OfficeEquipment 2024-10-01 2025-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-10-01 2025-09-30 09837063 core:UKTax 2024-10-01 2025-09-30 09837063 countries:UnitedKingdom 2024-10-01 2025-09-30 09837063 2024-09-30 09837063 bus:Director1 1 2024-09-30 09837063 core:RetainedEarningsAccumulatedLosses 2024-09-30 09837063 core:ShareCapital 2024-09-30 09837063 core:FurnitureFittings 2024-09-30 09837063 core:OfficeEquipment 2024-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-09-30 09837063 2023-10-01 2024-09-30 09837063 2024-09-30 09837063 bus:Director1 1 2024-09-30 09837063 core:CurrentFinancialInstruments 2024-09-30 09837063 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 09837063 core:FurnitureFittings 2024-09-30 09837063 core:OfficeEquipment 2024-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-09-30 09837063 bus:Director1 2023-10-01 2024-09-30 09837063 bus:Director1 1 2023-10-01 2024-09-30 09837063 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 09837063 core:ShareCapital 2023-10-01 2024-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-10-01 2024-09-30 09837063 core:UKTax 2023-10-01 2024-09-30 09837063 2023-09-30 09837063 bus:Director1 1 2023-09-30 09837063 core:RetainedEarningsAccumulatedLosses 2023-09-30 09837063 core:ShareCapital 2023-09-30 09837063 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 09837063

ZKY Foods (UK) Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

ZKY Foods (UK) Ltd

Company Information

Director | Mr PD Poonjiaji

Registered office | 9 Berners Place London United Kingdom W1T 3AD

Accountants | Mehta & Tengra Chartered Accountants9 Berners Place London W1T 3AD

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
ZKY Foods (UK) Ltd
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ZKY Foods (UK) Ltd for the year ended 30 September 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of ZKY Foods (UK) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ZKY Foods (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of ZKY Foods (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ZKY Foods (UK) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that ZKY Foods (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ZKY Foods (UK) Ltd. You consider that ZKY Foods (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ZKY Foods (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Mehta & Tengra
Chartered Accountants
9 Berners Place
London
W1T 3AD

12 May 2026

ZKY Foods (UK) Ltd

(Registration number: 09837063)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 4,788 | 5,434
Current assets |  |  |
Stocks | 6 | 310,873 | 308,573
Debtors | 7 | 382,899 | 524,274
Cash at bank and in hand |  | 227,411 | 163,632
|  | 921,183 | 996,479
Creditors: Amounts falling due within one year | 8 | (395,885) | (489,941)
Net current assets |  | 525,298 | 506,538
Total assets less current liabilities |  | 530,086 | 511,972
Provisions for liabilities |  | (1,197) | (1,032)
Net assets |  | 528,889 | 510,940
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 | 1,000
Retained earnings |  | 527,889 | 509,940
Shareholders' funds |  | 528,889 | 510,940

For the financial year ending 30 September 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 his 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 12 May 2026

......................................... Mr PD Poonjiaji Director

ZKY Foods (UK) Ltd

Statement of Changes in Equity for the Year Ended 30 September 2025

| Share capital £ | Retained earnings £ | Total £
At 1 October 2024 | 1,000 | 509,940 | 510,940
Profit for the year | - | 49,949 | 49,949
Dividends | - | (32,000) | (32,000)
At 30 September 2025 | 1,000 | 527,889 | 528,889

| Share capital £ | Retained earnings £ | Total £
At 1 October 2023 | 1,000 | 496,192 | 497,192
Profit for the year | - | 43,748 | 43,748
Dividends | - | (30,000) | (30,000)
At 30 September 2024 | 1,000 | 509,940 | 510,940

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
9 Berners Place
London
W1T 3AD
United Kingdom

These financial statements were authorised for issue by the director on 12 May 2026.

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 in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Fixtures & Fittings | 15% on cost
Office Equipment | 33% on cost

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4 | Taxation

Tax charged/(credited) in the profit and loss account

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 15,082 | 6,560
UK corporation tax adjustment to prior periods | 422 | -
| 15,504 | 6,560
Deferred taxation |  |
Arising from changes in tax rates and laws | 165 | 438
Tax expense in the income statement | 15,669 | 6,998

Deferred tax

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 6,430 | 17,483 | 23,913
Additions | - | 2,160 | 2,160
At 30 September 2025 | 6,430 | 19,643 | 26,073
Depreciation
At 1 October 2024 | 3,282 | 15,141 | 18,423
Charge for the year | 964 | 1,898 | 2,862
At 30 September 2025 | 4,246 | 17,039 | 21,285
Carrying amount
At 30 September 2025 | 2,184 | 2,604 | 4,788
At 30 September 2024 | 3,092 | 2,342 | 5,434

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 310,873 | 308,573

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 349,632 | 486,342
Prepayments | 5,263 | 11,886
Corporation tax recoverable | 4,400 | 4,400
Other debtors | 5,156 | 5,156
Other taxation | 6,048 | 3,394
Director's current account | 12,400 | 13,096
| 382,899 | 524,274

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 140,652 | 280,661
Accruals | 196,747 | 153,978
Retro rebates payable | 38,749 | 43,854
Pension liability | 592 | 644
Corporation tax | 15,076 | 6,349
PAYE and NIC creditor | 2,769 | 4,455
Credit card liabilities | 1,300 | -
| - | -
| - | -
| 395,885 | 489,941

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10 | Related party transactions

The rate of interest charged on the debit balance on directors loan account is 2.5%.

Transactions with the director

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Mr PD Poonjiaji
| 13,096 | 44,463 | (45,159) | 12,400

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr PD Poonjiaji
| 13,718 | 29,378 | (30,000) | 13,096

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 65,000 | 65,000
Contributions paid to money purchase schemes | 37,321 | 34,320
| 102,321 | 99,320

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Mr PD Poonjiaji |  |  |  |
|  | 32,000 |  | 30,000

Summary of transactions with entities with joint control or significant interest

The director had a 100% shareholding in another company

Loans to related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 2,815 | 2,815
At end of period | 2,815 | 2,815

ZKY Foods (UK) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 2,815 | 2,815
At end of period | 2,815 | 2,815

Loans from related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 159,157 | 159,157
Repaid | (2,330) | (2,330)
At end of period | 156,827 | 156,827

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 161,411 | 161,411
Repaid | (2,254) | (2,254)
At end of period | 159,157 | 159,157

12. Ultimate controlling party

The ultimate controlling party is Mr P Poonjiaji.