Zest (Whitehaven) Limited 30/11/2025 iXBRL

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.