REGISTERED NUMBER: 12678477 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Zeusa Energy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A F Awdish

Z Ayoub

M Fafalios

Professor S C Littlechild

R G Sawabini

REGISTERED OFFICE:

115 Baker Street

London

W1U 6RT

REGISTERED NUMBER:

12678477 (England and Wales)

ACCOUNTANTS:

Braceys Accountants Limited

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

FIXED ASSETS

Intangible assets

4

78,242

Tangible assets

5

1,780

80,022

CURRENT ASSETS

Debtors

6

30,266

Cash at bank

19,313

49,579

CREDITORS

Amounts falling due within one year

7

228,284

NET CURRENT LIABILITIES

(178,705

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(98,683

)

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

(98,684

)

SHAREHOLDERS' FUNDS

(98,683

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 27 November 2025 and were signed on its behalf by:

Z Ayoub - Director

A F Awdish - Director

1.	STATUTORY INFORMATION

Zeusa Energy Ltd is a private company, limited by shares , registered in England and Wales. 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 using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Going Concern

At the balance sheet date the company had net current liabilities of £178,705 and retained losses of £98,684. The company will be supported by its parent company Zeusa Ltd for the following financial year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade Creditors

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Related party transactions

At the balance sheet date the company owed £178,695 to Zeusa Ltd, its parent company. The loan is provided interest free and is repayable on demand.

Zeusa Energy Ltd is the wholly owned subsidary of Zeusa Ltd, incorporated in England and Wales. The financial statements of the parent company are filed at Companies House and available for inspection.

Ultimate controlling party

The ultimate controlling party is Zane Ayoub by virtue of his majority shareholding in Zeusa Ltd, the parent company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

81,760

At 30 June 2025

81,760

AMORTISATION

Amortisation for year

3,518

At 30 June 2025

3,518

NET BOOK VALUE

At 30 June 2025

78,242

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,048

At 30 June 2025

2,048

DEPRECIATION

Charge for year

268

At 30 June 2025

268

NET BOOK VALUE

At 30 June 2025

1,780

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

30,266

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

120

Amounts owed to group undertakings

178,695

Taxation and social security

47,969

Other creditors

1,500

228,284

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1