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Company registration number: 04599045
Zest (Whitehaven) Limited
Unaudited filleted financial statements
For the year ended
30 November 2025
Zest (Whitehaven) Limited
Contents
Statement of financial position
Notes to the financial statements
Zest (Whitehaven) Limited
Statement of financial position
30 November 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 | 88,471 |  |  |  | 105,193 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  |  |  | 88,471 |  |  |  | 105,193
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 8,825 |  |  |  | 8,825 |  |
Debtors |  | 4 | 208,140 |  |  |  | 181,874 |  |
Cash at bank and in hand |  |  | 89,246 |  |  |  | 208,902 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  | 306,211 |  |  |  | 399,601 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 65,109) |  |  |  | ( 112,681) |  |
|  |  | ________ |  |  |  | ________ |  |
Net current assets |  |  |  |  | 241,102 |  |  |  | 286,920
|  |  |  |  | ________ |  |  |  | ________
Total assets less current liabilities |  |  |  |  | 329,573 |  |  |  | 392,113
Provisions for liabilities |  |  |  |  | ( 22,118) |  |  |  | ( 26,298)
|  |  |  |  | ________ |  |  |  | ________
Net assets |  |  |  |  | 307,455 |  |  |  | 365,815
|  |  |  |  | ________ |  |  |  | ________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 307,453 |  |  |  | 365,813
|  |  |  |  | ________ |  |  |  | ________
Shareholders funds |  |  |  |  | 307,455 |  |  |  | 365,815
|  |  |  |  | ________ |  |  |  | ________

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:
Mr R J Andalcio
Director
Company registration number: 04599045
Zest (Whitehaven) Limited
Notes to the financial statements
Year ended 30 November 2025
1. Accounting policies
Statutory information
Zest (Whitehaven) Limited is a private company, limited by shares, domiciled in England and Wales, registration number 04599045 . The registered office is Wythemoor House, Winscales, Workington, CA14 1ST.
Basis of preparation
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006'. There were no material departures from that standard.The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same financial statements.
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible fixed assets are included at cost less depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 15% reducing balance |
| Motor vehicles | - | 20% straight line |

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are valued at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in comprehensive income when due.
2. Employee numbers
The average number of persons employed by the company during the year amounted to 37 (2024: 39 ).
3. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 December 2024 | 212,489 | 42,430 | 254,919 |  |  |  |
| Additions | 3,800 | - | 3,800 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 November 2025 | 216,289 | 42,430 | 258,719 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | 136,866 | 12,860 | 149,726 |  |  |  |
| Charge for the year | 12,036 | 8,486 | 20,522 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 November 2025 | 148,902 | 21,346 | 170,248 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 67,387 | 21,084 | 88,471 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 30 November 2024 | 75,623 | 29,570 | 105,193 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |

4. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 3,178 | 1,722
| Other debtors |  | 204,962 | 180,152
|  |  | ________ | ________
|  |  | 208,140 | 181,874
|  |  | ________ | ________

5. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 4,224 | 5,292
| Trade creditors |  | 9,918 | 35,812
| Corporation tax |  | - | 15,348
| Taxation and social security |  | 44,616 | 50,869
| Other creditors |  | 6,351 | 5,360
|  |  | ________ | ________
|  |  | 65,109 | 112,681
|  |  | ________ | ________

6. Pension commitments
The company operates a defined contribution pension scheme on behalf of its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date there were unpaid contributions of £1,335 (2024 : £nil) due to the fund. They are included in other creditors.
7. Directors advances, credits and guarantees
During the year the company made advances to Mr and Mrs Andalcio, directors, totalling £199,985. Repayments of £178,692 were made by 30 November 2025 and so the balance outstanding at the year end, 30 November 2025, was £199,985 (2024: £178,692). Where applicable, interest is charged on overdrawn loan accounts at the rate of 2.25% per annum to 5 April 2025 then 3.75% per annum thereafter, loans are repayable on demand.