Zen Stone Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08260688

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,360		55,530

			36,360		55,530
CURRENT ASSETS
Stocks	5	25,000		25,000
Debtors	6	171,871		250,028
Cash at bank and in hand		448,650		583,310

		645,521		858,338
Creditors: Amounts Falling Due Within One Year	7	(157,512 )		(370,645 )

NET CURRENT ASSETS (LIABILITIES)			488,009		487,693

TOTAL ASSETS LESS CURRENT LIABILITIES			524,369		543,223

NET ASSETS			524,369		543,223

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			524,269		543,123

SHAREHOLDERS' FUNDS			524,369		543,223

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Zen Stone Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 S BITRI

Director

30 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Zen Stone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08260688 . The registered office is Willow Farm Estate, Chertsey Road, Chobham, Woking, GU24 8PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Over 50 years
Leasehold	over the lease term
Plant & Machinery	over 4 years
Motor Vehicles	over 4 years
Fixtures & Fittings	over 4 years
Computer Equipment	over 4 years

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Zen Stone Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	106,326	102,410	35,516	244,252
Additions	18,739	-	1,779	20,518

As at 31 October 2025	125,065	102,410	37,295	264,770

Depreciation
As at 1 November 2024	82,630	76,380	29,712	188,722
Provided during the period	20,843	16,030	2,815	39,688

As at 31 October 2025	103,473	92,410	32,527	228,410

Net Book Value
As at 31 October 2025	21,592	10,000	4,768	36,360

As at 1 November 2024	23,696	26,030	5,804	55,530

5. Stocks

	2025	2024
	£	£
Stock	25,000	25,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	163,070	244,278
Other debtors	8,801	5,750

	171,871	250,028

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Zen Stone Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	232,733	219,583
Other loans	(250,117 )	(28,826 )
Other creditors	129,528	105,063
Taxation and social security	45,368	74,825

	157,512	370,645

8. Share Capital

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

9. Related Party Transactions

Zen Kuchen Ltd

Company under the control of Mr S. Bitri

Zen Stone Limited invoiced Zen Kuchen Ltd £115,111 during the year of which £49,435 is outstanding at the year end. Zen Stone limited provided an interest free loan to Zen Kuchen Ltd of £30,675.14 which is payable on demand.

Zenstone Properties Limited

Company under the control of Mr S. Bitri

Zen Stone Limited provided an unsecured loan of £219,642.

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