REGISTERED NUMBER: 09137942 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

ZENITH PARK DEVELOPMENTS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R I Watson

Mr A Joshi

Mr A Ainsworth

REGISTERED OFFICE:

12 Victoria Road

Barnsley

S70 2BB

REGISTERED NUMBER:

09137942 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Santander

3 Queen Street

Barnsley

South Yorkshire

S70 1RJ

FIXED ASSETS

Tangible assets

4

197

262

CURRENT ASSETS

Stocks

5

2,434,543

2,423,720

Debtors

6

1,105

15,312

Cash at bank

22,246

15,135

2,457,894

2,454,167

CREDITORS

Amounts falling due within one year

7

2,308,712

2,304,823

NET CURRENT ASSETS

149,182

149,344

TOTAL ASSETS LESS CURRENT LIABILITIES

149,379

149,606

CAPITAL AND RESERVES

Called up share capital

8

120

120

Retained earnings

149,259

149,486

SHAREHOLDERS' FUNDS

149,379

149,606

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Mr A Ainsworth - Director

1.	STATUTORY INFORMATION

Zenith Park Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

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

When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2025

and 31 July 2026

350

DEPRECIATION

At 1 August 2025

88

Charge for year

65

At 31 July 2026

153

NET BOOK VALUE

At 31 July 2026

197

At 31 July 2025

262

5.

STOCKS

31.7.26

31.7.25

£

£

Development property stock

2,434,543

2,423,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

-

15,120

VAT

1,105

192

1,105

15,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

-

7,903

Trade creditors

44

-

Other creditors

2,104,000

2,089,000

Directors' current accounts

202,168

205,520

Accruals and deferred income

2,500

2,400

2,308,712

2,304,823

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

20

A Ordinary

£1

20

20

40

B Ordinary

£1

40

40

20

C Ordinary

£1

20

20

20

D Ordinary

£1

20

20

20

E Ordinary

£1

20

20

120

120