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core:OtherReservesSubtotal 2024-04-30 12292370 core:RetainedEarningsAccumulatedLosses 2024-04-30 12292370 core:LandBuildings 2025-04-30 12292370 core:PlantMachinery 2025-04-30 12292370 core:Vehicles 2025-04-30 12292370 core:FurnitureFittings 2025-04-30 12292370 core:OfficeEquipment 2025-04-30 12292370 core:NetGoodwill 2025-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 12292370 core:ListedExchangeTraded 2025-04-30 12292370 core:UnlistedNon-exchangeTraded 2025-04-30 12292370 core:LandBuildings 2024-04-30 12292370 core:PlantMachinery 2024-04-30 12292370 core:Vehicles 2024-04-30 12292370 core:FurnitureFittings 2024-04-30 12292370 core:OfficeEquipment 2024-04-30 12292370 core:NetGoodwill 2024-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 12292370 core:ListedExchangeTraded 2024-04-30 12292370 core:UnlistedNon-exchangeTraded 2024-04-30 12292370 core:LandBuildings 2024-05-01 2025-04-30 12292370 core:PlantMachinery 2024-05-01 2025-04-30 12292370 core:Vehicles 2024-05-01 2025-04-30 12292370 core:FurnitureFittings 2024-05-01 2025-04-30 12292370 core:OfficeEquipment 2024-05-01 2025-04-30 12292370 core:NetGoodwill 2024-05-01 2025-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 12292370 core:ListedExchangeTraded 2024-05-01 2025-04-30 12292370 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12292370 core:MoreThanFiveYears 2024-05-01 2025-04-30 12292370 core:Non-currentFinancialInstruments 2025-04-30 12292370 core:Non-currentFinancialInstruments 2024-04-30 12292370 dpl:CostSales 2024-05-01 2025-04-30 12292370 dpl:DistributionCosts 2024-05-01 2025-04-30 12292370 core:LandBuildings 2024-05-01 2025-04-30 12292370 core:PlantMachinery 2024-05-01 2025-04-30 12292370 core:Vehicles 2024-05-01 2025-04-30 12292370 core:FurnitureFittings 2024-05-01 2025-04-30 12292370 core:OfficeEquipment 2024-05-01 2025-04-30 12292370 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 12292370 core:NetGoodwill 2024-05-01 2025-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 12292370 dpl:GroupUndertakings 2024-05-01 2025-04-30 12292370 dpl:ParticipatingInterests 2024-05-01 2025-04-30 12292370 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 12292370 core:ListedExchangeTraded 2024-05-01 2025-04-30 12292370 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12292370 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12292370 dpl:CostSales 2023-05-01 2024-04-30 12292370 dpl:DistributionCosts 2023-05-01 2024-04-30 12292370 core:LandBuildings 2023-05-01 2024-04-30 12292370 core:PlantMachinery 2023-05-01 2024-04-30 12292370 core:Vehicles 2023-05-01 2024-04-30 12292370 core:FurnitureFittings 2023-05-01 2024-04-30 12292370 core:OfficeEquipment 2023-05-01 2024-04-30 12292370 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 12292370 core:NetGoodwill 2023-05-01 2024-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 12292370 dpl:GroupUndertakings 2023-05-01 2024-04-30 12292370 dpl:ParticipatingInterests 2023-05-01 2024-04-30 12292370 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 12292370 core:ListedExchangeTraded 2023-05-01 2024-04-30 12292370 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 12292370 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 12292370 core:NetGoodwill 2025-04-30 12292370 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 12292370 core:LandBuildings 2025-04-30 12292370 core:PlantMachinery 2025-04-30 12292370 core:Vehicles 2025-04-30 12292370 core:FurnitureFittings 2025-04-30 12292370 core:OfficeEquipment 2025-04-30 12292370 core:AfterOneYear 2025-04-30 12292370 core:WithinOneYear 2025-04-30 12292370 core:ListedExchangeTraded 2025-04-30 12292370 core:UnlistedNon-exchangeTraded 2025-04-30 12292370 core:ShareCapital 2025-04-30 12292370 core:SharePremium 2025-04-30 12292370 core:RevaluationReserve 2025-04-30 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ZAUM UK LTD

Registered Number
12292370
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

ZAUM UK LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | KENDER, Kaur
| KOMPUS, Ilmar

Registered Address | Brickworks (Office 305) 37 Cremer Street
| London
| E2 8HD

Registered Number | 12292370 (England and Wales)

ZAUM UK LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 850 |  |  |  | 850
|  |  |  | 850 |  |  |  | 850
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 75,949 |  |  |  | 51,576 |  |
Cash at bank and on hand |  | 11,699 |  |  |  | 35,713 |  |
|  | 87,648 |  |  |  | 87,289 |  |
Creditors amounts falling due within one year | 5 | (538,420) |  |  |  | (425,037) |  |
Net current assets (liabilities) |  |  |  | (450,772) |  |  |  | (337,748)
Total assets less current liabilities |  |  |  | (449,922) |  |  |  | (336,898)
Creditors amounts falling due after one year | 6 |  |  | (5,834) |  |  |  | (15,833)
Net assets |  |  |  | (455,756) |  |  |  | (352,731)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  | (460,756) |  |  |  | (357,731)
Shareholders' funds |  |  |  | (455,756) |  |  |  | (352,731)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 November 2025, and are signed on its behalf by:
KOMPUS, Ilmar Director Registered Company No. 12292370

ZAUM UK LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard. The financial statements have been prepared on a going concern basis which assumes that the company will continue in existence for the foreseeable future, which the directors consider appropriate.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 850 |  | 850
| At 30 April 25 | 850 |  | 850
| Net book value
| At 30 April 25 | 850 |  | 850
| At 30 April 24 | 850 |  | 850

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 34,276 |  | 24,546
| Amounts owed by associates and joint ventures / participating interests | 8,690 |  | 8,690
| Other debtors | 32,983 |  | 18,340
| Total | 75,949 |  | 51,576

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 80,836 |  | 21,128
| Bank borrowings and overdrafts | 10,000 |  | 10,000
| Amounts owed to related parties | 447,584 |  | 393,636
| Taxation and social security | - |  | 273
| Total | 538,420 |  | 425,037

| 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.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,834 |  | 15,833
| Total | 5,834 |  | 15,833

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| KENDER, Kaur | 8,650 |  | 0 |  | 0 |  | 8,650
|  | 8,650 |  | 0 |  | 0 |  | 8,650

8. | Parent-subsidiary relationships
--- | ---
| The company controls 85% of the Ordinary share capital of NewElysium Limited, registered number 12792613 England and Wales, a dormant company with a registered office as per that of Zaum UK Limited. Exemption has been taken from preparing consolidated financial statements on the basis that the group is small.