REGISTERED NUMBER: 09853427 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

ZK BUILDING SERVICES LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

15,690

19,653

CURRENT ASSETS

Stocks

5

46,430

2,025

Debtors

6

647,832

560,659

Cash at bank and in hand

28,510

12,574

722,772

575,258

CREDITORS

Amounts falling due within one year

7

160,444

169,888

NET CURRENT ASSETS

562,328

405,370

TOTAL ASSETS LESS CURRENT LIABILITIES

578,018

425,023

PROVISIONS FOR LIABILITIES

3,621

3,780

NET ASSETS

574,397

421,243

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

574,297

421,143

SHAREHOLDERS' FUNDS

574,397

421,243

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 November 2025 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 10 July 2026 and were signed by:

K Cani - Director

1.	STATUTORY INFORMATION

ZK Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09853427

Registered office:

368 Forest Road

London

E17 5JF

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

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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

887

49,848

1,590

52,325

Additions

-

-

1,221

1,221

At 30 November 2025

887

49,848

2,811

53,546

DEPRECIATION

At 1 December 2024

548

31,037

1,087

32,672

Charge for year

50

4,703

431

5,184

At 30 November 2025

598

35,740

1,518

37,856

NET BOOK VALUE

At 30 November 2025

289

14,108

1,293

15,690

At 30 November 2024

339

18,811

503

19,653

5.

STOCKS

2025

2024

£

£

Work-in-progress

46,430

2,025

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,285

-

Amounts owed by connected undertakings

612,547

560,659

647,832

560,659

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

11,741

2,407

Trade creditors

21,252

26,244

Taxation and social security

77,690

86,569

Other creditors

49,761

54,668

160,444

169,888

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

11,741

2,407

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

£

Amounts owed by/(to) K Cani (Director)

(26,972

)

(28,960

)

Amounts owed by/(to) ZK Lettings Ltd (Connected Undertaking)

612,547

560,659

The balances owed as at 2025 and 2024 relate to interest free loans repayable on demand with no fixed repayment terms.

Connected Undertakings

A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.

The controlling party is K Cani.