Zac Residential Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 08359406

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		181		181

		181		181
Creditors: Amounts Falling Due Within One Year	4	(1,940 )		(1,940 )

NET CURRENT ASSETS (LIABILITIES)			(1,759 )		(1,759 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,759 )		(1,759 )

NET LIABILITIES			(1,759 )		(1,759 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(1,859 )		(1,859 )

SHAREHOLDERS' FUNDS			(1,759)		(1,759)

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 R J Birchwood

Director

10 February 2026

The notes on page 2 form part of these financial statements.

1. General Information

Zac Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08359406 . The registered office is Hanover Building, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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'.

2.2. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,940	1,940

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

7. Related Party Transactions

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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