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Registered number: 12107816
F&Z Estates Ltd
Financial Statements
For The Year Ended 31 December 2025
F&Z Estates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
F&Z Estates Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12107816

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 2,002,751
Investment Properties | 5 |  | 2,025,412 |  | -
|  |  | 2,025,412 |  | 2,002,751
CURRENT ASSETS
Debtors | 6 | 3,830 |  | 11,630 |
Cash at bank and in hand |  | 19,868 |  | 25,449 |
|  | 23,698 |  | 37,079 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,846,671 ) |  | (1,815,827 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,822,973 ) |  | (1,778,748 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 202,439 |  | 224,003
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (53,121 ) |  | (70,643 )
NET ASSETS |  |  | 149,318 |  | 153,360
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 149,218 |  | 153,260
SHAREHOLDERS' FUNDS |  |  | 149,318 |  | 153,360

Page 1
Page 2
F&Z Estates Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Z Patel Director
30/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
F&Z Estates Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
F&Z Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12107816 . The registered office is Unit 2 Queen Victoria Street, Waterfall Mill, Blackburn, BB2 2QG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts recognised by the company in respect of goods supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of rental income which is recognised on a straight-line basis over the lease term.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | -

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non‑convertible preference and non‑puttable ordinary shares, which are measured at fair value with changes recognised in profit or loss.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
Page 3
Page 4
F&Z Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 January 2025 | 2,002,751
Transfers | (2,002,751 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 2,002,751

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | -
Additions | 222,661
Disposals | (200,000 )
Transfers | 2,002,751
As at 31 December 2025 | 2,025,412

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,170 |  | 5,235
VAT | 660 |  | 6,395
| 3,830 |  | 11,630

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 210 |  | 10,950
Bank loans and overdrafts | 21,879 |  | 16,777
Corporation tax | 10,659 |  | 13,898
Other creditors | 12,931 |  | 14,511
Other creditors (CEX) | - |  | 6,417
Accruals and deferred income | 12,508 |  | 16,988
Directors' loan accounts | 89,313 |  | 83,115
Amounts owed to group undertakings | 1,699,171 |  | 1,653,171
| 1,846,671 |  | 1,815,827

Page 4
Page 5
F&Z Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 53,121 |  | 70,643

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5