Zehra Desserts Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15422324

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		260,000		292,500
Tangible Assets	5		148,752		170,437

			408,752		462,937
CURRENT ASSETS
Stocks	6	19,500		17,500
Debtors	7	18,161		109,121
Cash at bank and in hand		3,282		2,457

		40,943		129,078
Creditors: Amounts Falling Due Within One Year	8	(398,696 )		(571,098 )

NET CURRENT ASSETS (LIABILITIES)			(357,753 )		(442,020 )

TOTAL ASSETS LESS CURRENT LIABILITIES			50,999		20,917

NET ASSETS			50,999		20,917

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			50,899		20,817

SHAREHOLDERS' FUNDS			50,999		20,917

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Zehra Desserts Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Shabahat Hussain

Director

20/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Zehra Desserts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15422324 . The registered office is 239 The Broadway, Southall, Middlesex, UB1 1ND.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Reducing balance method
Plant & Machinery	Reducing balance method
Motor Vehicles	Reducing balance method
Fixtures & Fittings	Reducing balance method

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Zehra Desserts Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2025: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	325,000

As at 31 January 2026	325,000

Amortisation
As at 1 February 2025	32,500
Provided during the period	32,500

As at 31 January 2026	65,000

Net Book Value
As at 31 January 2026	260,000

As at 1 February 2025	292,500

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	35,514	165,000	200,514
Additions	-	5,174	5,174

As at 31 January 2026	35,514	170,174	205,688

Depreciation
As at 1 February 2025	5,327	24,750	30,077
Provided during the period	4,528	22,331	26,859

As at 31 January 2026	9,855	47,081	56,936

...CONTINUED

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Zehra Desserts Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	25,659	123,093	148,752

As at 1 February 2025	30,187	140,250	170,437

6. Stocks

	31 January 2026	31 January 2025
	£	£
Stock	19,500	17,500

7. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Trade debtors	9,370	12,765
Other debtors	8,791	96,356

	18,161	109,121

8. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Trade creditors	27,082	140,214
Bank loans and overdrafts	19	19
Other creditors	316,673	414,681
Taxation and social security	54,922	16,184

	398,696	571,098

9. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	100	100

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