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Registered number: 12912268
ZAL GROUP LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12912268
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 187,859 -
187,859 -
CURRENT ASSETS
Debtors 5 97,064 5,478
Investments 6 17,000 -
Cash at bank and in hand 4,371 68,358
118,435 73,836
Creditors: Amounts Falling Due Within One Year 7 (478,469 ) (240,006 )
NET CURRENT ASSETS (LIABILITIES) (360,034 ) (166,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES (172,175 ) (166,170 )
NET LIABILITIES (172,175 ) (166,170 )
CAPITAL AND RESERVES
Called up share capital 8 3 3
Income Statement (172,178 ) (166,173 )
SHAREHOLDERS' FUNDS (172,175) (166,170)
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the board
Lorent Lalollari
Director
9 June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ZAL GROUP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12912268 . The registered office is 54 Church Street, Enfield, EN2 6AX.
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 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.
2.3. 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 the useful life of the asset
Fixtures & Fittings 20% reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 - - -
Additions 122,083 82,220 204,303
As at 30 September 2025 122,083 82,220 204,303
Depreciation
As at 1 October 2024 - - -
Provided during the period - 16,444 16,444
As at 30 September 2025 - 16,444 16,444
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2025 122,083 65,776 187,859
As at 1 October 2024 - - -
5. Debtors
2025 2024
£ £
Due within one year
Sales ledger control 97,064 5,478
6. Current Asset Investments
2025 2024
£ £
Short term deposits 17,000 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 441,498 215,932
Taxation and social security 36,971 24,074
478,469 240,006
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 4