REGISTERED NUMBER: 11779601 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Zelus Digital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Trigg

Miss S C Clough

REGISTERED OFFICE:

The Fort

Artillery Business Park

Oswestry

Shropshire

SY11 4AD

REGISTERED NUMBER:

11779601 (England and Wales)

ACCOUNTANTS:

Welch and Ellis

The Fort

Artillery Business Park

Oswestry

Shropshire

SY11 4AD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,624

9,658

7,624

9,658

CURRENT ASSETS

Debtors

6

5,490

3,155

Cash at bank

14,293

14,345

19,783

17,500

CREDITORS

Amounts falling due within one year

7

45,404

44,278

NET CURRENT LIABILITIES

(25,621

)

(26,778

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,997

)

(17,120

)

CAPITAL AND RESERVES

Called up share capital

400

300

Retained earnings

(18,397

)

(17,420

)

(17,997

)

(17,120

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 12 May 2026 and were signed on its behalf by:

R J Trigg - Director

1.	STATUTORY INFORMATION

Zelus Digital Limited 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 in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Registered trademark

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.

Registered Trademark are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

12,000

AMORTISATION

At 1 February 2025

and 31 January 2026

12,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

35,057

Additions

506

At 31 January 2026

35,563

DEPRECIATION

At 1 February 2025

25,399

Charge for year

2,540

At 31 January 2026

27,939

NET BOOK VALUE

At 31 January 2026

7,624

At 31 January 2025

9,658

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

5,490

3,155

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

1,690

1,689

Taxation and social security

5,638

4,412

Other creditors

38,076

38,177

45,404

44,278