Zenith Consulting Limited

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

Registered number: 15046961

		31 August 2025		31 August 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	-		146
Cash at bank and in hand		17		265

		17		411
Creditors: Amounts Falling Due Within One Year	5	(1,165 )		(406 )

NET CURRENT ASSETS (LIABILITIES)			(1,148 )		5

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,148 )		5

NET (LIABILITIES)/ASSETS			(1,148 )		5

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(1,149 )		4

SHAREHOLDERS' FUNDS			(1,148)		5

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Zenith Consulting 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 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

Andrew Thomas Wright

Director

25 May 2026

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

1. General Information

Zenith Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15046961 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.

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 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. The director believes that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from the rendering of services is recognised based on the following:

• Hourly Billing: Recognized as services are provided, based on the hours worked.

• Fixed Fees: Recognized based on the percentage of completion method, measured by costs incurred to date.

• Retainers: Recognized on a pro-rata basis over the retainer period, reflecting the services provided.

2.4. 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 years 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.

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 assets reflect 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.

...CONTINUED

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Zenith Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.4. Taxation - continued

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2024: 1)

4. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Prepayments and accrued income	-	146

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Corporation tax	-	1
Accruals and deferred income	360	360
Director's loan account	45	45
Amounts owed to related parties	760	-

	1,165	406

6. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

Included in creditors due within one year is an amount of £45 (2024: £45) owed to its director and £760 (2024: £0) owed to its related party. The amount is interest free and repayable on demand.

8. Ultimate Controlling Party

The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.

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