Zest Publications Limited - Filleted accounts

Registered number

08370445

Zest Publications Limited

Filleted Unaudited Financial Statements

For The Year Ended

31 January 2026

Zest Publications Limited
Registered number:		08370445
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,699			2,604

Current assets
Debtors	4	145,779			182,081
Cash at bank and in hand		136,441			117,634
		282,220			299,715

Creditors: amounts falling due within one year	5	(178,601)			(214,910)

Net current assets			103,619			84,805

Total assets less current liabilities			106,318			87,409

Creditors: amounts falling due after more than one year	6		-			(5,000)

Provisions for liabilities			(675)			(885)


Net assets			105,643			81,524

Capital and reserves
Called up share capital			200			200
Profit and loss account			105,443			81,324

Shareholders' funds			105,643			81,524

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Prada
Director
Approved by the board on 23 October 2026

Zest Publications Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and fittings	20% straight line
	Computer equipment	20% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		5


3	Tangible fixed assets
		Fixtures and fittings		Computer equipment		Total
£			£		£
	Cost
	At 1 February 2025	2,619		56,337		58,956
	Additions	-		1,416		1,416
	Disposals	(1,058)		(48,438)		(49,496)
	At 31 January 2026	1,561		9,315		10,876

	Depreciation
	At 1 February 2025	2,532		53,820		56,352
	Charge for the year	29		1,292		1,321
	On disposals	(1,058)		(48,438)		(49,496)
	At 31 January 2026	1,503		6,674		8,177

	Net book value
	At 31 January 2026	58		2,641		2,699
	At 31 January 2025	87		2,517		2,604


4	Debtors			2026		2025
£					£

	Trade debtors			68,257		87,571
	Other debtors			77,522		94,510
				145,779		182,081


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			5,000		10,000
	Trade creditors			14,253		28,453
	Taxation and social security costs			45,661		48,967
	Other creditors			113,687		127,490
				178,601		214,910


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		5,000


7	Loans to directors

	At 31 January 2025, one director owed the company £8,395. This balance was repaid in full during the year ended 31 January 2026. No interest was charged on the loan, which was repayable on demand. No amounts were written off, waived or guaranteed by the company. Movements on the director's loan account during the year were as follows:






£
	Balance at 1 February 2025	8,395
	Net advances/ private expenditure	280
	Less: repayments/ dividends/ credits	(9,955)
	Balance at 31 January 2026	(1,280)


8	Other information

	Zest Publications Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Station, No 2 Coastal Road
	Hest Bank
	Lancaster
	Lancashire
	LA2 6HN