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Registration number: SC265145

The Zest Group Scotland Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

The Zest Group Scotland Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9
Accountants' Report | 10

The Zest Group Scotland Ltd

Company Information

Director | Miss Louise Caithness

Registered office | Unit 4B Gateway Business Park Beancross Road Grangemouth Stirling Scotland FK3 8WX

Accountants | EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

The Zest Group Scotland Ltd

(Registration number: SC265145)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,454 | 20,151
Current assets |  |  |
Stocks | 5 | 2,957 | 3,628
Debtors | 6 | 8,696 | 32,844
Cash at bank and in hand |  | 50,215 | 28,202
|  | 61,868 | 64,674
Creditors: Amounts falling due within one year | 7 | (56,204) | (55,061)
Net current assets |  | 5,664 | 9,613
Total assets less current liabilities |  | 24,118 | 29,764
Creditors: Amounts falling due after more than one year | 7 | (19,733) | (25,224)
Provisions for liabilities |  | (4,059) | (4,433)
Net assets |  | 326 | 107
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 226 | 7
Shareholders' funds |  | 326 | 107

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 March 2026

The Zest Group Scotland Ltd

(Registration number: SC265145)
Balance Sheet as at 31 December 2025

.........................................

Miss Louise Caithness
Director

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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 balance sheet date.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | Straight line at 10%
Plant and machinery | Reducing balance at 20%
Fixtures and fittings | Reducing balance at 15%
Computer equipment | Straight line at 33%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Employees and Directors

The average number of persons employed by the company (including the director) during the year, was 14 (2024 - 13).

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 January 2025 | 8,573 | 10,854 | 43,890 | 8,727
Additions | - | - | 3,049 | 418
At 31 December 2025 | 8,573 | 10,854 | 46,939 | 9,145
Depreciation
At 1 January 2025 | 4,287 | 8,119 | 31,822 | 7,665
Charge for the year | 857 | 410 | 3,023 | 874
At 31 December 2025 | 5,144 | 8,529 | 34,845 | 8,539
Carrying amount
At 31 December 2025 | 3,429 | 2,325 | 12,094 | 606
At 31 December 2024 | 4,286 | 2,735 | 12,068 | 1,062

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

| Total £
Cost or valuation
At 1 January 2025 | 72,044
Additions | 3,467
At 31 December 2025 | 75,511
Depreciation
At 1 January 2025 | 51,893
Charge for the year | 5,164
At 31 December 2025 | 57,057
Carrying amount
At 31 December 2025 | 18,454
At 31 December 2024 | 20,151

Included within the net book value of land and buildings above is £3,429 (2024 - £4,287) in respect of freehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 2,957 | 3,628

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,000 | 26,287
Prepayments | - | 2,130
Other debtors | 2,696 | 4,427
| 8,696 | 32,844

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,210 | 6,210
Trade creditors |  | 1,900 | -
Taxation and social security |  | 33,929 | 30,891
Other creditors |  | 14,165 | 17,960
|  | 56,204 | 55,061

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 19,733 | 25,224

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 19,733 | 25,224

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,210 | 6,210

The Zest Group Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Related party transactions

Transactions with directors Debtors include the following amounts which are owed from individuals who were directors of the company during the year:

2025 | At 1 January 2025 £ | Repayments by director £ | At 31 December 2025 £
Miss Louise Caithness
Loan | 3,701 | (1,684) | 2,016

2024 | At 1 January 2024 £ | Advances to director £ | At 31 December 2024 £
Miss Louise Caithness
Loan | - | 3,701 | 3,701

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
The Zest Group Scotland Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Zest Group Scotland Ltd for the year ended 31 December 2025 as set out on pages 2 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of The Zest Group Scotland Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Zest Group Scotland Ltd and state those matters that we have agreed to state to the Board of Directors of The Zest Group Scotland Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Zest Group Scotland Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Zest Group Scotland Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Zest Group Scotland Ltd. You consider that The Zest Group Scotland Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Zest Group Scotland Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

18 March 2026