Zentrax Ltd

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

Registered number: 15815482

		31 July 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	4,314,101
Cash at bank and in hand		26,862

		4,340,963
Creditors: Amounts Falling Due Within One Year	5	(4,109,858 )

NET CURRENT ASSETS (LIABILITIES)			231,105

TOTAL ASSETS LESS CURRENT LIABILITIES			231,105

NET ASSETS			231,105

CAPITAL AND RESERVES
Called up share capital			1
Profit and Loss Account			231,104

SHAREHOLDERS' FUNDS			231,105

For the period ending 31 July 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 O Reston

Director

13/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Zentrax Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15815482 . The registered office is Tradepeg, Sutherland House, 70-78 W Hendon Broadway, London, NW9 7BT.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholder.

2.2. Turnover

Turnover comprises interest income earned on loans advanced to other companies. Interest income is recognised in the profit and loss account using the effective interest method over the term of the loans.

2.3. Financial Instruments

Basic financial assets, including trade debtors and loans to other companies, are initially recognised at transaction price. Subsequently, interest-bearing loans are measured at amortised cost using the effective interest method, less any impairment. Short-term debtors with no stated interest rate are measured at the undiscounted amount of the cash expected to be received, less any impairment. Any losses arising from impairment are recognised in the profit and loss account.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.6. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

2.7. Short term debtors and creditors

Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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Zentrax Ltd

Notes to the Financial Statements (continued)

For the Period 2 July 2024 to 31 July 2025

4. Debtors

	31 July 2025
	£
Due within one year
Trade debtors	243,886
Other debtors	3,613,000

	3,856,886
Due after more than one year
Other debtors	457,215

	4,314,101

5. Creditors: Amounts Falling Due Within One Year

	31 July 2025
	£
Corporation tax	77,035
Accruals and deferred income	1,320
Director's loan account	4,031,503

	4,109,858

6. Related Party Transactions

At the balance sheet date, the company owed £4,031,503 to the director.

Included in trade debtors are balances totalling £211,987 owed from companies with a common director.

Included in other debtors are balances totalling £2,963,000 owed from companies with a common director.

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