Zest Financial Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04079825

Zest Financial Consultants Limited

Filleted Unaudited Financial Statements

29 September 2025

Zest Financial Consultants Limited

Statement of Financial Position

29 September 2025

	29 Sep 25		31 Mar 25
Note	£	£	£

Fixed assets

Intangible assets	5	415,998	447,998
Tangible assets	6	2,875	3,886
		---------	---------
		418,873	451,884

Current assets

Debtors	7	33,785	24,769
Cash at bank and in hand		41,162	69,669
		--------	--------
		74,947	94,438

Creditors: amounts falling due within one year	8	135,520		228,903
		---------		---------
Net current liabilities			60,573	134,465
			---------	---------
Total assets less current liabilities			358,300	317,419

Creditors: amounts falling due after more than one year	9	219,268	227,231
		---------	---------
Net assets		139,032	90,188
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	138,932	90,088
	---------	--------
Shareholders funds	139,032	90,188
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Zest Financial Consultants Limited

Statement of Financial Position (continued)

29 September 2025

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

Mr J Riley
Director

Company registration number: 04079825

Zest Financial Consultants Limited

Notes to the Financial Statements

Period from 1 April 2025 to 29 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 608 Kingston Road, Raynes Park, London, SW20 8DN.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	useful economic life of 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

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

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	33% straight line
Office equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2025: 3 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 29 September 2025	639,998
	---------
Amortisation
At 1 April 2025	192,000
Charge for the period	32,000
	---------
At 29 September 2025	224,000
	---------
Carrying amount
At 29 September 2025	415,998
	---------
At 31 March 2025	447,998
	---------

6. Tangible assets

	Computer equipment	Office equipment	Total
	£	£	£
Cost
At 1 April 2025 and 29 September 2025	7,019	5,213	12,232
	-------	-------	--------
Depreciation
At 1 April 2025	6,419	1,927	8,346
Charge for the period	600	411	1,011
	-------	-------	--------
At 29 September 2025	7,019	2,338	9,357
	-------	-------	--------
Carrying amount
At 29 September 2025	–	2,875	2,875
	-------	-------	--------
At 31 March 2025	600	3,286	3,886
	-------	-------	--------

7. Debtors

	29 Sep 25	31 Mar 25
	£	£
Trade debtors	17,169	23,962
Other debtors	16,616	807
	--------	--------
	33,785	24,769
	--------	--------

8. Creditors: amounts falling due within one year

	29 Sep 25	31 Mar 25
	£	£
Bank loans and overdrafts	28,232	28,232
Corporation tax	97,695	63,994
Social security and other taxes	5,463	–
Other creditors	4,130	136,677
	---------	---------
	135,520	228,903
	---------	---------

9. Creditors: amounts falling due after more than one year

	29 Sep 25	31 Mar 25
	£	£
Bank loans and overdrafts	219,268	227,231
	---------	---------

The debenture is secured by a fixed and floating charge in relation to securing all monies due or becoming in favour of Barclays Security Trustee Limited dated 13 April 2022.

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	29 Sep 25	31 Mar 25
	£	£
Not later than 1 year	16,250	16,250
Later than 1 year and not later than 5 years	65,000	65,000
Later than 5 years	33,855	41,980
	---------	---------
	115,105	123,230
	---------	---------

11. Director's advances, credits and guarantees

At 29 September 2025 the company owed Mr J Riley £Nil (31 March 2025 - £127,757). This amount is included within other creditors falling due within one year and is shown in the notes to the financial statements.