REGISTERED NUMBER: 00797761 (England and Wales)

ZERVUDACHI, ROBERTS AND MACADAM LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L K Macadam

J Roberts

C A Zervudachi

REGISTERED OFFICE:

38 Bourne Street

London

SW1W 8JA

REGISTERED NUMBER:

00797761 (England and Wales)

AUDITORS:

Mercer Lewin Ltd

Chartered Accountants and Registered Auditors

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

FIXED ASSETS

Tangible assets

4

88,870

95,321

CURRENT ASSETS

Stocks

33,555

33,555

Debtors

5

1,308,391

3,152,851

Cash at bank and in hand

3,627,726

2,647,706

4,969,672

5,834,112

CREDITORS

Amounts falling due within one year

6

3,533,348

4,379,876

NET CURRENT ASSETS

1,436,324

1,454,236

TOTAL ASSETS LESS CURRENT LIABILITIES

1,525,194

1,549,557

PROVISIONS FOR LIABILITIES

13,087

14,117

NET ASSETS

1,512,107

1,535,440

CAPITAL AND RESERVES

Called up share capital

80

80

Share premium

327,168

327,168

Capital redemption reserve

2,940

2,940

Retained earnings

1,181,919

1,205,252

1,512,107

1,535,440

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 17 September 2026 and were signed on its behalf by:

J Roberts - Director

1.	STATUTORY INFORMATION

Zervudachi, Roberts And Macadam Ltd. 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.

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

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

TURNOVER

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

TANGIBLE FIXED ASSETS

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

Long leasehold

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost and 15% on cost

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2025

12,892

16,356

67,389

Additions

-

-

13,646

At 31 March 2026

12,892

16,356

81,035

DEPRECIATION

At 1 April 2025

12,892

1,959

34,694

Charge for year

-

-

10,098

Reclassification/transfer

-

(1,959

)

1,959

At 31 March 2026

12,892

-

46,751

NET BOOK VALUE

At 31 March 2026

-

16,356

34,284

At 31 March 2025

-

14,397

32,695

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

55,372

186,677

338,686

Additions

-

11,962

25,608

At 31 March 2026

55,372

198,639

364,294

DEPRECIATION

At 1 April 2025

26,709

167,111

243,365

Charge for year

11,074

10,887

32,059

Reclassification/transfer

-

-

-

At 31 March 2026

37,783

177,998

275,424

NET BOOK VALUE

At 31 March 2026

17,589

20,641

88,870

At 31 March 2025

28,663

19,566

95,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

196,412

575,839

Other debtors

1,111,979

2,577,012

1,308,391

3,152,851

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,019,976

3,904,222

Taxation and social security

119,857

96,074

Other creditors

393,515

379,580

3,533,348

4,379,876

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

73,000

73,000

Between one and five years

255,500

292,000

In more than five years

-

36,500

328,500

401,500

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Churchill Stone (Senior Statutory Auditor)

for and on behalf of Mercer Lewin Ltd