STEP ZELLA LTD

Company Registration Number:
13804032 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

STEP ZELLA LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

STEP ZELLA LTD

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 2,173,138 1,768,239
Cost of sales: ( 758,432 ) ( 827,492 )
Gross profit(or loss): 1,414,706 940,747
Distribution costs: ( 44,367 ) ( 39,828 )
Administrative expenses: ( 196,583 ) ( 182,390 )
Other operating income: 38,752 44,372
Operating profit(or loss): 1,212,508 762,901
Profit(or loss) before tax: 1,212,508 762,901
Tax: ( 142,538 ) ( 128,652 )
Profit(or loss) for the financial year: 1,069,970 634,249

STEP ZELLA LTD

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Called up share capital not paid: 10,000 10,000
Fixed assets
Intangible assets: 3 23,678 18,827
Tangible assets: 4 1,726,832 846,937
Investments: 5 1,500,000 1,387,932
Total fixed assets: 3,250,510 2,253,696
Current assets
Stocks: 6 87,467 126,421
Debtors: 7 11,093 28,946
Cash at bank and in hand: 157,908 186,713
Investments: 8 950,000 815,000
Total current assets: 1,206,468 1,157,080
Creditors: amounts falling due within one year: 9 ( 3,548 ) ( 8,479 )
Net current assets (liabilities): 1,202,920 1,148,601
Total assets less current liabilities: 4,463,430 3,412,297
Creditors: amounts falling due after more than one year: 10 ( 23,884 ) ( 39,247 )
Provision for liabilities: ( 775,000 ) ( 575,000 )
Total net assets (liabilities): 3,664,546 2,798,050
Capital and reserves
Called up share capital: 10,000 10,000
Share premium account: 1,558,945 1,201,099
Other reserves: 1,117,239 658,192
Profit and loss account: 978,362 928,759
Total Shareholders' funds: 3,664,546 2,798,050

The notes form part of these financial statements

STEP ZELLA LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 14 April 2025
and signed on behalf of the board by:

Name: Jared Cohen
Status: Director

The notes form part of these financial statements

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 17 14

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2024 18,827 18,827
Additions 4,851 4,851
Disposals
Revaluations
Transfers
At 31 December 2024 23,678 23,678
Amortisation
At 1 January 2024 0 0
Charge for year
On disposals
Other adjustments
At 31 December 2024 0 0
Net book value
At 31 December 2024 23,678 23,678
At 31 December 2023 18,827 18,827

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 668,602 46,668 31,879 33,376 66,412 846,937
Additions 850,000 13,580 16,315 879,895
Disposals
Revaluations
Transfers
At 31 December 2024 1,518,602 46,668 45,459 49,691 66,412 1,726,832
Depreciation
At 1 January 2024
Charge for year
On disposals
Other adjustments
At 31 December 2024
Net book value
At 31 December 2024 1,518,602 46,668 45,459 49,691 66,412 1,726,832
At 31 December 2023 668,602 46,668 31,879 33,376 66,412 846,937

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Fixed assets investments note

Fixed Assets Investments currently stand at £3,250,510

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Stocks

2024 2023
£ £
Stocks 87,467 126,421
Total 87,467 126,421

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Debtors

2024 2023
£ £
Trade debtors 11,093 28,946
Total 11,093 28,946

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

8. Current assets investments note

4462430

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

9. Creditors: amounts falling due within one year note

2024 2023
£ £
Amounts due under finance leases and hire purchase contracts 3,548 8,479
Total 3,548 8,479

STEP ZELLA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

10. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 23,884 39,247
Total 23,884 39,247