Zeta Group Properties Ltd - Filleted accounts

Registered number

10942652

Zeta Group Properties Ltd

Filleted Accounts

30 September 2025

Zeta Group Properties Ltd
Registered number:		10942652
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		692,062			692,062

Current assets
Debtors	4	8,135			10,245
Cash at bank and in hand		4,448			3,607
		12,583			13,852

Creditors: amounts falling due within one year	5	(442,514)			(467,335)

#NAME?			(429,931)			(453,483)

Total assets less current liabilities			262,131			238,579

Creditors: amounts falling due after more than one year	6		(1,500)			(4,960)

Provisions for liabilities			(35,700)			(35,700)


#NAME?			224,931			197,919

Capital and reserves
Called up share capital			100			100
Non-distributable reserve	7		174,300			174,300
Profit and loss account			50,531			23,519

Shareholders' funds			224,931			197,919

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P S Dhandwar
Director
Approved by the board on 22 June 2026

Zeta Group Properties Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 property investment and from the 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.

	Investment properties
	Investment properties are measured at fair value. Gains are recognised in the profit and loss account. Deferred tax is provided on these gains at the rate expected to apply when the property is sold. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investments

Other
investments
£
	Cost
	At 1 October 2024			692,062

	At 30 September 2025			692,062

	Historical cost
	At 1 October 2024			482,062
	At 30 September 2025			482,062



4	Debtors	2025		2024
£			£

	Trade debtors	1,129		4,342
	Other debtors	7,006		5,903
		8,135		10,245


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans	3,000		3,086
	Taxation and social security costs	8,464		2,255
	Director's loan account	424,905		453,959
	Other creditors	6,145		8,035
		442,514		467,335


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	1,500		4,960


7	Non-distributable reserve	2025		2024
£			£

	At 1 October 2024	174,300		174,300

	At 30 September 2025	174,300		174,300

	Non-distributable reserve relates to the gains arising on the revaluation of investment properties, net of deferred tax. This is a non-distributable reserve and is therefore disclosed separately in the balance sheet.

8	Other information

	Zeta Group Properties Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 15 Whittenham Close
	Slough
	Berkshire
	SL2 5EP