ZENCA ENTERPRISE LIMITED


Registered Number	SC588964 (Scotland)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets			10,855,957		10,711,840
			10,855,957		10,711,840
Current assets
Debtors	3,4	1,847,450		1,557,351
Cash at bank and on hand		14,194		2,129,823
		1,861,644		3,687,174
Creditors amounts falling due within one year	5	(116,047)		(196,431)
Net current assets (liabilities)			1,745,597		3,490,743
Total assets less current liabilities			12,601,554		14,202,583
Creditors amounts falling due after one year	6		(10,543,303)		(12,091,953)
Provisions for liabilities			(154,079)		(154,079)
Net assets			1,904,172		1,956,551
Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			1,894,172		1,946,551
Shareholders' funds			1,904,172		1,956,551

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:

RAMZAN, Tarak
Director
Registered Company No. SC588964

ZENCA ENTERPRISE LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	354,482	42,159
Other debtors	32,321	24,480
Total	386,803	66,639

4.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	1,460,646	1,490,713
Total	1,460,646	1,490,713


	Amounts owed by related parties: Lamz Enterprises £255,000 (2024: £410,000) Leggera £26,200 (2024: £26,100) Performa Enterprise £1,000,000 (2024: £1,000,000) RR Three Ventures £2,846 (2024: £23,012) Skyview Brands Group £167,000 (2024: £22,000) Tarak Manufacturing £9,600 (2024: £9,600)

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	112,551	28,957
Taxation and social security	3,496	167,474
Total	116,047	196,431

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,914,050	5,700,000
Amounts owed to related parties	6,629,253	6,391,953
Total	10,543,303	12,091,953


	Amounts owed to related parties: Aventa £1,900 (2024: £1,900) Koast Investments £40,374 (2024: £40,374) RR Four Ventures £102,000 (2024: £60,000) Vestra £246,500 (2024: £81,200) Zesta Ventures £6,288,480 (2024: £6,208,480)

7.	Controlling party
	The directors have material interest in Zesta Ventures Limited. The ultimate controlling party during the year was Mr Tarak Ramzan. Mr Ramzan with his sons holds more than 51% of the issued share capital.