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ZASB LIMITED

Registered Number
SC743494
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

ZASB LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | Ammara Ahmed
| Zaffar Ahmed

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC743494 (Scotland)

ZASB LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 100 |  |  |  | 100
|  |  |  | 100 |  |  |  | 100
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 26 |  |  |  | 1,598 |  |
Cash at bank and on hand |  | 100,000 |  |  |  | - |  |
|  | 100,026 |  |  |  | 1,598 |  |
Creditors amounts falling due within one year | 5 | (99,841) |  |  |  | (1,445) |  |
Net current assets (liabilities) |  |  |  | 185 |  |  |  | 153
Total assets less current liabilities |  |  |  | 285 |  |  |  | 253
Net assets |  |  |  | 285 |  |  |  | 253
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4 |  |  |  | 4
Profit and loss account |  |  |  | 281 |  |  |  | 249
Shareholders' funds |  |  |  | 285 |  |  |  | 253

- 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 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 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 Board of Directors on 14 May 2026, and are signed on its behalf by:
Zaffar Ahmed Director Registered Company No. SC743494

ZASB LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 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).

| Dividend income
--- | ---
| Dividend income is recognised when the right to receive payment is established.

| 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.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---
| This represents the entire share capital of A and Z Pizza Limited.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 100 |  | 100
| At 30 September 25 | 100 |  | 100
| Net book value
| At 30 September 25 | 100 |  | 100
| At 30 September 24 | 100 |  | 100

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 26 |  | 1,598
| Total | 26 |  | 1,598

| Other debtors included a loan to subsidiary which was interest free and repayable on demand.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 98,691 |  | 869
| Accrued liabilities and deferred income | 1,150 |  | 576
| Total | 99,841 |  | 1,445

| Other creditors includes a loan from the directors which is interest free and repayable on demand and a loan from subsidiary which is interest free and repayable on demand.

6. | Related party transactions
--- | ---
| The loan balance due to directors amounted to £96 (2024: £896) at the year end.