REGISTERED NUMBER: 07542721 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Zest Communications Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTORS:

W J Page

Mrs S Page

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

07542721 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

103,319

129,718

103,319

129,718

CURRENT ASSETS

Debtors

6

142,861

114,860

Cash at bank

539,626

505,825

682,487

620,685

CREDITORS

Amounts falling due within one year

7

107,269

92,180

NET CURRENT ASSETS

575,218

528,505

TOTAL ASSETS LESS CURRENT LIABILITIES

678,537

658,223

PROVISIONS FOR LIABILITIES

10,732

12,519

NET ASSETS

667,805

645,704

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

667,705

645,604

SHAREHOLDERS' FUNDS

667,805

645,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 14 September 2026 and were signed on its behalf by:

W J Page - Director

1.	STATUTORY INFORMATION

Zest Communications 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from the provision of marketing communication specialist services is recognised at the point the service is completed

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Improvements to property - over the life of the lease

Plant and machinery - 20% on reducing balance

Fixtures and fittings - 20% on reducing balance

Motor vehicles - 20% on reducing balance

Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

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 for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

225,000

AMORTISATION

At 1 March 2025

and 28 February 2026

225,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2025

20,569

5,001

40,208

Additions

-

-

4,025

At 28 February 2026

20,569

5,001

44,233

DEPRECIATION

At 1 March 2025

11,700

4,392

22,093

Charge for year

3,106

122

4,428

At 28 February 2026

14,806

4,514

26,521

NET BOOK VALUE

At 28 February 2026

5,763

487

17,712

At 28 February 2025

8,869

609

18,115

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

76,980

72,664

215,422

Additions

-

10,713

14,738

At 28 February 2026

76,980

83,377

230,160

DEPRECIATION

At 1 March 2025

6,369

41,150

85,704

Charge for year

14,122

19,359

41,137

At 28 February 2026

20,491

60,509

126,841

NET BOOK VALUE

At 28 February 2026

56,489

22,868

103,319

At 28 February 2025

70,611

31,514

129,718

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

113,086

99,243

Directors' current accounts

13,841

5,569

Prepayments

15,934

10,048

142,861

114,860

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

8,996

2,434

Tax

28,612

16,895

Social security and other taxes

6,805

5,509

VAT

18,968

15,609

Other creditors

1,292

979

Accrued expenses

42,596

50,754

107,269

92,180

8.	LEASING AGREEMENTS

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

28.2.26

28.2.25

£

£

Within one year

19,700

16,557

Between one and five years

78,800

-

98,500

16,557

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1.00

100

100

10.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end from the Directors Mr W J and Mrs S Page was £13,841 - (2025 - £5,569).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Zest Communications Limited for the year ended 28 February 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Zest Communications Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Zest Communications Limited and state those matters that we have agreed to state to the Board of Directors of Zest Communications Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zest Communications Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Zest Communications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Zest Communications Limited. You consider that Zest Communications Limited 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 financial statements of Zest Communications Limited. 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 financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

14 September 2026