Company Registration No. 12881631 (England and Wales)
Zelt Ltd
Unaudited accounts
for the period from 1 October 2024 to 31 December 2025
Zelt Ltd
Company Information
for the period from 1 October 2024 to 31 December 2025
Directors
Christopher Karl Priebe
Paul Anthony Mcnabb
Carles Ferrer Roqueta
Polina Vorms
Company Number
12881631 (England and Wales)
Registered Office
123 Buckingham Palace Road
London
SW1W 9SH
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Zelt Ltd
Accountants' report
Accountants' report to the board of directors of Zelt Ltd on the preparation of the unaudited statutory accounts for the period from 1 October 2024 to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Zelt Ltd for the period from
1 October 2024 to
31 December 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Zelt Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Zelt Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zelt Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Zelt Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Zelt Ltd. You consider that Zelt Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Zelt Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
24 March 2026
Zelt Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
56,316
155,551
Cash at bank and in hand
4,310,901
724,224
Creditors: amounts falling due within one year
(369,900)
(340,879)
Net current assets
4,048,106
503,712
Total assets less current liabilities
4,104,422
659,263
Creditors: amounts falling due after more than one year
-
(20,000)
Net assets
4,104,422
639,263
Called up share capital
211
156
Share premium
7,870,862
2,870,911
Profit and loss account
(3,766,651)
(2,231,804)
Shareholders' funds
4,104,422
639,263
For the period ending 31 December 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by
Christopher Karl Priebe
Director
Company Registration No. 12881631
Zelt Ltd
Notes to the Accounts
for the period from 1 October 2024 to 31 December 2025
Zelt Ltd is a private company, limited by shares, registered in England and Wales, registration number 12881631. The registered office is 123 Buckingham Palace Road, London, SW1W 9SH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Zelt Ltd
Notes to the Accounts
for the period from 1 October 2024 to 31 December 2025
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.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or 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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 October 2024
6,816
265,001
271,817
Additions
5,124
24,435
29,559
Disposals
(6,816)
(69,052)
(75,868)
At 31 December 2025
5,124
220,384
225,508
At 1 October 2024
3,681
112,585
116,266
Charge for the period
(2,764)
55,690
52,926
At 31 December 2025
917
168,275
169,192
At 31 December 2025
4,207
52,109
56,316
At 30 September 2024
3,135
152,416
155,551
Zelt Ltd
Notes to the Accounts
for the period from 1 October 2024 to 31 December 2025
Amounts falling due within one year
Trade debtors
6,450
27,625
Accrued income and prepayments
31,755
36,969
Amounts falling due after more than one year
Other debtors
64,900
54,570
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
35,147
28,110
Taxes and social security
38,700
17,132
Other creditors
8,478
52,644
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the period the average number of employees was 47 (2024: 9).