REGISTERED NUMBER: SC361120 (Scotland)

Financial Statements

for the Year Ended 31 March 2026

for

Zanjani Henriksen Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

B H Zanjani

REGISTERED OFFICE:

5 South Charlotte Street

Edinburgh

EH2 4AN

REGISTERED NUMBER:

SC361120 (Scotland)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Investment property

4

1,725,000

1,716,280

CURRENT ASSETS

Debtors

5

348

-

Cash at bank

7,877

22,566

8,225

22,566

CREDITORS

Amounts falling due within one year

6

(615,320

)

(654,533

)

NET CURRENT LIABILITIES

(607,095

)

(631,967

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,117,905

1,084,313

CREDITORS

Amounts falling due after more than one year

7

(811,370

)

(811,678

)

PROVISIONS FOR LIABILITIES

(72,852

)

(54,531

)

NET ASSETS

233,683

218,104

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

312,712

303,992

Retained earnings

(79,129

)

(85,988

)

SHAREHOLDERS' FUNDS

233,683

218,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

B H Zanjani - Director

1.	STATUTORY INFORMATION

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

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 as modified by the revaluation of certain assets.

The company has net current liabilities at the balance sheet date. The directors have confirmed that they will continue to provide financial support to the company as required and do not intend to seek repayment of amounts owed to related undertakings where this would adversely affect the company's ability to meet its liabilities as they fall due. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2025

1,716,280

Revaluations

8,720

At 31 March 2026

1,725,000

Net book value

At 31 March 2026

1,725,000

At 31 March 2025

1,716,280

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

418,156

Valuation in 2024

(59,633

)

Valuation in 2026

8,720

Cost

1,357,757

1,725,000

If investment property had not been revalued it would be included at the historical cost of £1,357,757 (2025: £1,357,757).

The investment property was valued on an open market basis on 31 March 2026 by the directors.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

348

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

308

1,850

Trade creditors

-

1,181

Amounts owed to group undertakings

600,733

625,733

Other creditors

14,279

25,769

615,320

654,533

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

811,370

811,678

8.	OTHER FINANCIAL COMMITMENTS

The company has an interest only mortgage secured on the company's investment properties.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is B H Zanjani.