Zest Realty Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09603152

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		3,470,634		3,355,634

			3,470,634		3,355,634
CURRENT ASSETS
Debtors	5	62,694		164,776
Cash at bank and in hand		3,616		9,765

		66,310		174,541
Creditors: Amounts Falling Due Within One Year	6	(1,016,306 )		(1,105,488 )

NET CURRENT ASSETS (LIABILITIES)			(949,996 )		(930,947 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,520,638		2,424,687

Creditors: Amounts Falling Due After More Than One Year	7		(1,822,002 )		(1,866,115 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(28,750 )		-

NET ASSETS			669,886		558,572

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve	9		86,250		-
Profit and Loss Account			583,536		558,472

SHAREHOLDERS' FUNDS			669,886		558,572

Page 1

Page 2

Zest Realty Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the board of directors on Mr Josh Ajit Singh Arora and were signed on its behalf by:

Mr Josh Arora

Director

26 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Zest Realty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09603152 . The registered office is Ground Floor, 5, Canberra Road, London, W13 9BF.

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 is measured at the fair value of the consideration for rent receivable, net of discounts.

2.3. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 June 2024	3,355,634
Revaluations	115,000

As at 31 May 2025	3,470,634

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	24,332	149,798
Other debtors	38,362	14,978

	62,694	164,776

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	111,612	29,354
Corporation tax	843	50,550
VAT	9,720	8,374
Other creditors	51,396	53,291
Amounts owed to group undertakings	842,735	963,919

	1,016,306	1,105,488

Page 3

Page 4

Zest Realty Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,822,002	1,866,115

Bank loans is secured by first legal charge over investment property held by the company.

8. Share Capital

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

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 June 2024	-	558,472
Profit for the year and total comprehensive income	-	111,314

Transfer to capital redemption reserves	-	(86,250)
Transfer to/from Profit & Loss Account	86,250	-

As at 31 May 2025	86,250	583,536