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Registered number: 09491455
Zein Catering Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09491455
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,202 34,265
31,202 34,265
CURRENT ASSETS
Stocks 8,550 2,130
Debtors 5 131,124 65,234
Cash at bank and in hand 64,455 47,494
204,129 114,858
Creditors: Amounts Falling Due Within One Year 6 (29,520 ) (36,857 )
NET CURRENT ASSETS (LIABILITIES) 174,609 78,001
TOTAL ASSETS LESS CURRENT LIABILITIES 205,811 112,266
Creditors: Amounts Falling Due After More Than One Year 7 (130,500 ) -
NET ASSETS 75,311 112,266
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium account 99,700 99,700
Profit and Loss Account (25,389 ) 11,566
SHAREHOLDERS' FUNDS 75,311 112,266
Page 1
Page 2
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 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.
On behalf of the board
Mr Naeem Imtiaz Adam
Director
28 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zein Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09491455 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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. Going Concern Disclosure
The director has 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Leasehold over lease term
Plant & Machinery 6% reducing balance
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 17)
14 17
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 60,410 395 60,805
As at 31 August 2025 60,410 395 60,805
Depreciation
As at 1 September 2024 26,430 110 26,540
Provided during the period 3,021 42 3,063
As at 31 August 2025 29,451 152 29,603
Net Book Value
As at 31 August 2025 30,959 243 31,202
As at 1 September 2024 33,980 285 34,265
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 100,074 9,684
Amounts owed by group undertakings 31,050 55,550
131,124 65,234
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,931 4,030
Corporation tax - 2,126
Other taxes and social security 13,120 24,746
Other creditors 7,469 5,955
29,520 36,857
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 130,500 -
8. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Zayd Holdings Limited, a company incorporated in England and Wales.
Page 5