REGISTERED NUMBER: NI684913 (Northern Ireland)

Zazia Holdings Ltd

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

Mr Z Arshed

Mrs N Arshed

Registered office:

Oakmont House

2 Queens Road

Lisburn

BT27 4TZ

Registered number:

NI684913 (Northern Ireland)

Accountants:

Exchange Accountants Limited

Chartered Certified Accountants

Oakmont House

2 Queens Road

Lisburn

BT27 4TZ

Fixed assets

Investments

4

101

101

Current assets

Debtors

5

168,223

104,779

Cash at bank

55

1,896

168,278

106,675

Creditors

Amounts falling due within one year

6

(108,094

)

(61,000

)

Net current assets

60,184

45,675

Total assets less current liabilities

60,285

45,776

Capital and reserves

Called up share capital

78

78

Share premium

399,924

399,924

Retained earnings

(339,717

)

(354,226

)

60,285

45,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 19 October 2026 and were signed on its behalf by:

Mr Z Arshed - Director

1.	Statutory information

Zazia Holdings Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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.

3.	Employees and directors

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

4.	Fixed asset investments

Shares in

group

undertakin

£

Cost

At 1 February 2025

and 31 January 2026

101

Net book value

At 31 January 2026

101

At 31 January 2025

101

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Amounts owed by group undertakings

2,310

54,400

Other debtors

165,913

50,379

168,223

104,779

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Amounts owed to group undertakings

89,222

59,200

Taxation and social security

17,672

-

Other creditors

1,200

1,800

108,094

61,000

7.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr Z Arshed

Balance outstanding at start of year

25,189

48,399

Amounts advanced

51,102

26,790

Amounts repaid

(2,171

)

(50,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

74,120

25,189

Mrs N Arshed

Balance outstanding at start of year

25,190

48,400

Amounts advanced

51,102

26,790

Amounts repaid

(2,171

)

(50,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

74,121

25,190