ZENITH TRADING INTERNATIONAL LTD

Company Registration Number:
14616858 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

ZENITH TRADING INTERNATIONAL LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ZENITH TRADING INTERNATIONAL LTD

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Principal activities of the company

The principal activities of the company include developing building projects, constructing domestic properties, and managing residential real estate developments from planning and design through to completion and sale.

Company policy on disabled employees

The company is committed to providing equal opportunities to all employees, including disabled persons, and aims to ensure that no applicant or employee receives less favourable treatment on the grounds of disability. Full consideration is given to applications from disabled persons where they possess the appropriate skills and abilities for the role. The company is also committed to the continued employment, training, and career development of employees who become disabled during their employment, and reasonable adjustments are made where practicable to support their needs in the workplace.

Additional information

The directors confirm that they have taken all necessary steps to ensure they are aware of any relevant audit information and that the company's auditors are aware of such information. The directors remain committed to maintaining strong financial controls, complying with all statutory requirements, and ensuring the company continues to operate efficiently and responsibly. No significant events occurred during the year that require further disclosure.



Directors

The director shown below has held office during the whole of the period from
1 February 2025 to 31 January 2026

Anesu Shoniwa

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 April 2026

And signed on behalf of the board by:
Name: Anesu Shoniwa
Status: Director

ZENITH TRADING INTERNATIONAL LTD

Profit And Loss Account

for the Period Ended 31 January 2026

2026 2025


£
£
Turnover: 7,315,586 0
Cost of sales: ( 3,522,989 ) 0
Gross profit(or loss): 3,792,597 0
Distribution costs: ( 657,031 ) 0
Administrative expenses: ( 825,755 ) 0
Other operating income: 122,832 0
Operating profit(or loss): 2,432,643 0
Interest receivable and similar income: 47,332 0
Interest payable and similar charges: ( 62,587 ) 0
Profit(or loss) before tax: 2,417,388 0
Tax: ( 604,347 ) 0
Profit(or loss) for the financial year: 1,813,041 0

ZENITH TRADING INTERNATIONAL LTD

Balance sheet

As at 31 January 2026

Notes 2026 2025


£
£
Fixed assets
Intangible assets: 3 4,650 0
Tangible assets: 4 785,055 0
Total fixed assets: 789,705 0
Current assets
Stocks: 5 239,911 0
Debtors: 6 144,096 0
Cash at bank and in hand: 788,387 1,000
Investments: 7 552,958
Total current assets: 1,725,352 1,000
Prepayments and accrued income: 12,205
Creditors: amounts falling due within one year: 8 ( 87,643 ) 0
Net current assets (liabilities): 1,649,914 1,000
Total assets less current liabilities: 2,439,619 1,000
Creditors: amounts falling due after more than one year: 9 ( 350,000 ) 0
Provision for liabilities: ( 17,222 )
Accruals and deferred income: ( 9,356 )
Total net assets (liabilities): 2,063,041 1,000
Capital and reserves
Called up share capital: 250,000 1,000
Profit and loss account: 1,813,041 0
Total Shareholders' funds: 2,063,041 1,000

The notes form part of these financial statements

ZENITH TRADING INTERNATIONAL LTD

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 22 April 2026
and signed on behalf of the board by:

Name: Anesu Shoniwa
Status: Director

The notes form part of these financial statements

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Turnover represents the fair value of amounts receivable for services provided and construction contracts completed during the financial year, net of value added tax and trade discounts. Revenue is recognised when control of the services or projects has been transferred to the customer and the amount of revenue can be measured reliably. In relation to construction and property development activities, turnover is recognised in accordance with the stage of completion of the contract or upon completion and handover of the project, where applicable.Turnover represents the fair value of amounts receivable for services provided and construction contracts completed during the financial year, net of value added tax and trade discounts. Revenue is recognised when control of the services or projects has been transferred to the customer and the amount of revenue can be measured reliably. In relation to construction and property development activities, turnover is recognised in accordance with the stage of completion of the contract or upon completion and handover of the project, where applicable.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is charged so as to write off the cost of assets, less their estimated residual value, over their expected useful economic lives using the straight-line method. The principal annual rates applied are based on the estimated useful lives of the assets, and depreciation commences when the asset is available for use. The assets’ residual values and useful lives are reviewed periodically and adjusted where appropriate.

    Valuation information and policy

    The company’s assets and liabilities are initially recorded at historical cost, which represents the fair value of the consideration given or received at the date of the transaction. Where applicable, certain assets are subsequently measured at recoverable amount or net realisable value if there is evidence of impairment or a reduction in value. The directors consider that the carrying values stated in the financial statements are not materially different from their fair values. The valuation of assets and liabilities requires the directors to make estimates and assumptions that affect the amounts reported in the financial statements. These estimates are based on historical experience, current market conditions, and other relevant factors considered reasonable at the reporting date. Actual outcomes may differ from these estimates, and any changes are recognised in the period in which they arise.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 13 1

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 February 2025 0 0
Additions 5,000 5,000
Disposals
Revaluations
Transfers
At 31 January 2026 5,000 5,000
Amortisation
At 1 February 2025 0 0
Charge for year 350 350
On disposals
Other adjustments
At 31 January 2026 350 350
Net book value
At 31 January 2026 4,650 4,650
At 31 January 2025 0 0

Intangible assets comprise the trademark associated with the company’s brand, which is amortised accordingly.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 February 2025 0 0 0 0 0 0
Additions 695,000 73,580 25,445 17,660 78,000 889,685
Disposals ( 945 ) ( 945 )
Revaluations 1,349 1,349
Transfers
At 31 January 2026 696,349 73,580 25,445 16,715 78,000 890,089
Depreciation
At 1 February 2025 0 0 0 0 0 0
Charge for year 82,131 8,656 2,994 2,077 9,176 105,034
On disposals
Other adjustments
At 31 January 2026 82,131 8,656 2,994 2,077 9,176 105,034
Net book value
At 31 January 2026 614,218 64,924 22,451 14,638 68,824 785,055
At 31 January 2025 0 0 0 0 0 0

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Stocks

2026 2025
£ £
Stocks 239,911 0
Total 239,911 0

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

6. Debtors

2026 2025
£ £
Trade debtors 144,096 0
Total 144,096 0

The company's debtors consist of amounts receivable from customers for goods and services provided in the normal course of business, presented net of provisions for doubtful debts. Most balances are expected to be settled within 30 to 60 days, while a small portion is overdue beyond 90 days and has been provided for accordingly. The company applies careful credit control procedures and assesses the creditworthiness of customers before granting credit.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

7. Current assets investments note

Current asset investments consist of short-term investments held for liquidity purposes and are intended to be readily convertible into cash within the next 12 months. At the year-end, the company held investments with a total carrying value of £552,958. These investments are primarily in marketable securities and other low-risk instruments, and they are valued at cost or fair value, whichever is lower. Management regularly reviews the performance and liquidity of these investments to ensure they meet the company's short-term financial requirements.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

8. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 80,643 0
Other creditors 7,000
Total 87,643 0

Creditors represent amounts payable to suppliers and service providers in respect of goods supplied and services rendered on deferred payment terms in the ordinary course of business. As at 31 January 2026, creditors amounted to £87,643. The settlement terms generally max to 90 days. The company maintains adequate cash resources and a strong financial position to ensure that all current liabilities and short-term obligations can be met.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

9. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Other creditors 350,000 0
Total 350,000 0

This balance primarily includes amounts owed to creditors that are due after the current reporting period. At the year-end, the company had a directors' loan of £350,000, which was advanced specifically to finance the purchase of inventory. The loan is secured against the inventory and is scheduled to be repaid within the coming year. Management regularly monitors these long-term obligations to ensure that sufficient resources are available for repayment.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

10. Financial Commitments

As of 31 January 2026, the company had financial commitments arising in the normal course of its business operations in relation to construction projects, property development activities, supplier agreements, and general operational expenditures. These commitments primarily relate to ongoing contracts for the provision of materials, labour, professional services, and subcontractor arrangements necessary for the completion of current and future developments. The directors monitor these obligations closely to ensure that the company remains financially stable and capable of meeting its contractual responsibilities as they fall due. The company may also enter into longer-term contractual arrangements associated with land acquisition, development planning, infrastructure works, and other project-related activities connected with its core operations. Such commitments are considered part of the company’s strategic growth and expansion plans and are assessed carefully before approval. Management regularly reviews projected cash flows, expected project revenues, and financing arrangements to ensure that sufficient resources are available to support these obligations without adversely affecting the company’s working capital position. In addition, the company may have commitments under operating leases, service contracts, maintenance agreements, and other commercial arrangements entered into during the ordinary course of business. These commitments are accounted for in accordance with the terms and conditions of the respective agreements and are monitored on an ongoing basis by the directors. The company maintains appropriate internal controls and financial reporting procedures to oversee these obligations and to identify any potential risks associated with future liabilities or contractual exposures. The management believes that the company has a strong financial position and maintains adequate liquidity and financial resources to meet all current and anticipated financial commitments. The company continues to manage its capital and cash flow prudently, with careful consideration given to both short-term obligations and long-term operational requirements. After reviewing the company’s forecasts, available funding, and overall financial performance, the directors are satisfied that the company will continue to operate successfully for the foreseeable future, and accordingly the financial statements have been prepared on a going concern basis.

ZENITH TRADING INTERNATIONAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

11. Loans to directors

Name of director receiving advance or credit: Anesu Shoniwa
Description of the transaction:
Loan by directors to finance inventory purchases is secured against the procured stock.
£
Balance at 31 January 2025
Advances or credits made: 350,000
Advances or credits repaid:
Balance at 31 January 2026 350,000