ZERO BYPASS LIMITED

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  Material uncertainty over going concern

  These events and conditions, along with the other matters set out in note 2 to the financial statements, indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern.

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  Going-concern uncertainty disclosed

Figures converted to GBP from EUR at 0.856 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Forvis Mazars LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“These events and conditions, along with the other matters set out in note 2 to the financial statements, indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern.”

Significant events

• “The D4R7 motorway project was delayed due to the failure of the contracting authority to provide valid project road permits. The project road was finalized after obtaining the occupation permits for the residual pending project road objects, including vegetation and the highway information system, at the end of year 2022.”
• “On 29 November 2023, an out-of-court agreement was concluded between the parties in form of the 'Settlement Agreement', the subject of which was the settlement of the claims asserted in the arbitration lawsuit related to (i) late payment interest as well as the additionally raised claims of the EPC contractor... The second instalment was eventually settled earlier, in November 2025.”
• “On 31 May 2024, the Concessionaire, as a claimant on behalf of the EPC Contractor, filed an arbitration claim against the Public Authority... for the sum of € 61,649,078.11 in increased construction costs and lost availability payments... Oral hearings took place in November and December 2025. The decision and an arbitration award are expected in late summer 2026.”
• “In total, there are currently 6 active cases where the EPC contractor is challenged either in court or investigated [for environmental criminal offences and illegal waste disposal].”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.