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REGISTERED NUMBER: 14204035 (England and Wales)

KZRE Ltd

Unaudited Financial Statements

for the period

1st July 2024 to 29th June 2025

| KZRE Ltd (Registered number: 14204035) |

Contents of the Financial Statements

for the period 1st July 2024 to 29th June 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 7

| KZRE Ltd |

Company Information

for the period 1st July 2024 to 29th June 2025

| Director: | L Johnston

| Registered office: | 7 The Croft

| East Ord

| Berwick Upon Tweed

| Northumberland

| TD15 2NB

| Registered number: | 14204035 (England and Wales)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| KZRE Ltd (Registered number: 14204035) |

Balance Sheet

29th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 26,139 |  | 31,154 |  |

Current assets

Debtors | 5 | 30,810 |  | 16,855 |  |

Cash at bank | 596 |  | 6,528 |  |

31,406 |  | 23,383 |  |

Creditors

Amounts falling due within one year | 6 | 32,925 |  | 22,933 |  |

Net current (liabilities)/assets | (1,519 | ) | 450 |  |

Total assets less current liabilities | 24,620 |  | 31,604 |  |

Creditors

Amounts falling due after more than one year | 7 | (16,998 | ) | (23,281 | ) |

Provisions for liabilities | (6,012 | ) | (5,919 | ) |

Net assets | 1,610 |  | 2,404 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,510 |  | 2,304 |  |

Shareholders' funds | 1,610 |  | 2,404 |  |

| KZRE Ltd (Registered number: 14204035) |

Balance Sheet - continued

29th June 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd May 2026 and were signed by:

L Johnston - Director

| KZRE Ltd (Registered number: 14204035) |

Notes to the Financial Statements

for the period 1st July 2024 to 29th June 2025

1. | Statutory information

| KZRE Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the total invoice value, excluding value added tax, of work invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - accruals, hire purchase contracts and directors' loans.

| Hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Accruals and directors' loans (being repayable on demand) and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| KZRE Ltd (Registered number: 14204035) |

Notes to the Financial Statements - continued

for the period 1st July 2024 to 29th June 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership of the leased asset to the company. All other leases are classified as operating leases.

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Going concern

| The director has considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

3. | Employees and directors

| The average number of employees during the period was 1 (2024 - 1 ) .

| KZRE Ltd (Registered number: 14204035) |

Notes to the Financial Statements - continued

for the period 1st July 2024 to 29th June 2025

4. | Tangible fixed assets

| Plant and |  | Motor |  | Office |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1st July 2024 | - |  | 36,727 |  | - |  | 36,727 |  |

| Additions | 2,100 |  | - |  | 735 |  | 2,835 |  |

| At 29th June 2025 | 2,100 |  | 36,727 |  | 735 |  | 39,562 |  |

| Depreciation

| At 1st July 2024 | - |  | 5,573 |  | - |  | 5,573 |  |

| Charge for period | 45 |  | 7,789 |  | 16 |  | 7,850 |  |

| At 29th June 2025 | 45 |  | 13,362 |  | 16 |  | 13,423 |  |

| Net book value

| At 29th June 2025 | 2,055 |  | 23,365 |  | 719 |  | 26,139 |  |

| At 30th June 2024 | - |  | 31,154 |  | - |  | 31,154 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Amounts owed by associates | 30,810 |  | - |  |

| Other debtors | - |  | 16,855 |  |

30,810 |  | 16,855 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,283 |  | 5,381 |  |

| Trade creditors | - |  | 96 |  |

| Taxation and social security | 10,549 |  | 8,456 |  |

| Other creditors | 16,093 |  | 9,000 |  |

32,925 |  | 22,933 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 16,998 |  | 23,281 |  |

8. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 23,281 |  | 28,662 |  |

| Hire purchase contracts are secured against the assets to which they relate.

| KZRE Ltd (Registered number: 14204035) |

Notes to the Financial Statements - continued

for the period 1st July 2024 to 29th June 2025

9. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the period ended 29th June 2025 and the year ended 30th June 2024:

2025 | 2024 |

£ | £ |

| L Johnston

| Balance outstanding at start of period | 16,855 |  | 4,215 |  |

| Amounts advanced | - |  | 61,863 |  |

| Amounts repaid | (16,855 | ) | (49,223 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | - |  | 16,855 |  |

| This loan is unsecured, repayable on demand and interest has been charged at the official rates published by HMRC.