Zarah Developments Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 12704990

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		108,970		108,970

			108,970		108,970
CURRENT ASSETS
Stocks	5	853,100		844,881
Debtors	6	13,304		12,985
Cash at bank and in hand		52,721		65,806

		919,125		923,672
Creditors: Amounts Falling Due Within One Year	7	(1,041,986 )		(1,045,787 )

NET CURRENT ASSETS (LIABILITIES)			(122,861 )		(122,115 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,891 )		(13,145 )

NET LIABILITIES			(13,891 )		(13,145 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(13,892 )		(13,146 )

SHAREHOLDERS' FUNDS			(13,891)		(13,145)

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Zarah Developments Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

The financial statements were approved by the board of directors of Zarah Developments (Company No: 12704990) on 22 May 2026 and were signed on its behalf by:

Miss S J Coles

Director

The notes on pages 4 to 5 form part of these financial statements.

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Zarah Developments Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

The company is a private company limited by share capital, incorporated in Engalnd and Wales.

The company's registered office and principal place of business is:

Unit 1 Marine Studios

Burton Lane End

Burton Waters

Lincoln

Lincolnshire

LN1 2US

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the costs of assets, other than land and properties under construction, over their estimated useful lives, as follows:

Freehold

2.3. Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.4. Trade Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.5. Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3. Average Number of Employees

The average number of persons employed by the company (including directors with contracts of employment) during the year was 2 (2024: 2)

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Zarah Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 September 2024	108,970

As at 31 August 2025	108,970

Net Book Value
As at 31 August 2025	108,970

As at 1 September 2024	108,970

5. Stocks

	2025	2024
	£	£
Work in progress	853,100	844,881

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	721	721
Other debtors	12,583	12,264

	13,304	12,985

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	1,041,986	1,045,787

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Directors	Miss S J Coles
	Mr T W Buckman

Company Number	12704990

Registered Office	1 Marine Studios, Burton Lane End
	Burton Waters
	Lincoln
	LN1 2UA

Accountants	Saul Fairholm Limited
	Chartered Accountants
	12 Tentercroft Street
	Lincoln
	Lincolnshire
	LN5 7DB