REGISTERED NUMBER: 10002817 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

ZENITH (NORTH WEST 2) LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr C Fitzmaurice

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

Greater Manchester

M44 5XD

REGISTERED NUMBER:

10002817 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the year ended 28 February 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of building services.

DIRECTOR

Mr C Fitzmaurice held office during the whole of the period from 1 March 2025 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

28.2.26

1.3.25

Ordinary shares of 1 each

100

100

He did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr C Fitzmaurice - Director

17 July 2026

FIXED ASSETS

Tangible assets

4

1,159

1,546

CURRENT ASSETS

Stocks

9,750

2,800

Debtors

5

9,983

12,908

Cash in hand

40

-

19,773

15,708

CREDITORS

Amounts falling due within one year

6

(19,924

)

(15,792

)

NET CURRENT LIABILITIES

(151

)

(84

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,008

1,462

CREDITORS

Amounts falling due after more than one year

7

-

(600

)

PROVISIONS FOR LIABILITIES

(220

)

(294

)

NET ASSETS

788

568

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

688

468

SHAREHOLDERS' FUNDS

788

568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

Mr C Fitzmaurice - Director

1.	STATUTORY INFORMATION

ZENITH (NORTH WEST 2) LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

8,150

399

8,549

DEPRECIATION

At 1 March 2025

6,699

304

7,003

Charge for year

363

24

387

At 28 February 2026

7,062

328

7,390

NET BOOK VALUE

At 28 February 2026

1,088

71

1,159

At 28 February 2025

1,451

95

1,546

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

390

250

Other debtors

9,593

12,658

9,983

12,908

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

3,127

5,365

Taxation and social security

13,498

7,217

Other creditors

3,299

3,210

19,924

15,792

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

600

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

Mr C Fitzmaurice

Balance outstanding at start of year

12,658

8,055

Amounts advanced

11,435

17,103

Amounts repaid

(14,500

)

(12,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,593

12,658

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C Fitzmaurice.