Zinnia Environmental Ltd

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

Registered number: 12442731

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,708		47,807

			42,708		47,807
CURRENT ASSETS
Stocks		88,500		112,640
Debtors	5	96,985		139,895
Cash at bank and in hand		41,640		25,717

		227,125		278,252
Creditors: Amounts Falling Due Within One Year	6	(225,347 )		(261,201 )

NET CURRENT ASSETS (LIABILITIES)			1,778		17,051

TOTAL ASSETS LESS CURRENT LIABILITIES			44,486		64,858

Creditors: Amounts Falling Due After More Than One Year	7		(98,525 )		(9,235 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(2,679 )

NET (LIABILITIES)/ASSETS			(54,039 )		52,944

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(54,040 )		52,943

SHAREHOLDERS' FUNDS			(54,039)		52,944

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Zinnia Environmental Ltd

Balance Sheet (continued)

As At 27 February 2026

For the year ending 27 February 2026 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

Mr M T Hughes

Director

21 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Zinnia Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12442731 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Plant and machinery	25% Reducing Balance
Motor vehicles	25% Reducing Balance
Computer equipment	33% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Zinnia Environmental Ltd

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2026

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 5)

4. Tangible Assets

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost
As at 28 February 2025	85,337	2,997	88,334
Additions	24,655	728	25,383
Disposals	(15,488 )	-	(15,488 )

As at 27 February 2026	94,504	3,725	98,229

Depreciation
As at 28 February 2025	38,668	1,859	40,527
Provided during the period	13,959	1,035	14,994

As at 27 February 2026	52,627	2,894	55,521

Net Book Value
As at 27 February 2026	41,877	831	42,708

As at 28 February 2025	46,669	1,138	47,807

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor vehicles	10,104	13,472

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	24,820	87,500
Other debtors	31,265	52,395
Deferred tax current asset	40,900	-

	96,985	139,895

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Zinnia Environmental Ltd

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	8,276	4,720
Trade creditors	25,707	143,210
Bank loans and overdrafts	50,000	-
Corporation tax	(21 )	15,446
Other taxes and social security	23,573	2,323
VAT	14,052	22,325
Net wages	-	3,181
Other creditors	36,740	100
Accruals and deferred income	1,850	1,755
Directors' loan accounts	65,170	68,141

	225,347	261,201

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,858	9,235
Bank loans	91,667	-

	98,525	9,235

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,276	4,720
Later than one year and not later than five years	6,858	9,235

	15,134	13,955

	15,134	13,955

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

The following related party transactions were undertaken during the year:

During the period the directors of the company introduced amounts totalling £18,449 (2025: £20,172), withdrew amounts totalling £27,520 (2025: £120,252) and were issued dividends of £6,000 (2025: £97,300) At the balance sheet date the amount owed to the directors was £65,170 (2025: £68,241).

Dividends have been issued to directors in relation to their shareholdings totalling £6,000 (2025: £97,300).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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