ACCOUNTS - Final Accounts preparation

Registered number: 13863113

ZEPHYRE ALB LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026


ZEPHYRE ALB LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


ZEPHYRE ALB LIMITED REGISTERED NUMBER:13863113

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		-		1,020
Current assets
Debtors: amounts falling due within one year	5	2,636		1,370
Cash at bank and in hand		3,878		3,938
		6,514		5,308
Current liabilities
Creditors: amounts falling due within one year	6	(3,551)		(1,526)
Net current assets			2,963		3,782

Net assets			2,963		4,802

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		2,962	4,801
		2,963	4,802

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.

L Benhamou

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


ZEPHYRE ALB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Zephyre Alb Limited is a private company limited by shares and incorporated in England and Wales. Its
registered office is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, England, WD6 1JD.

The principal activity of the Company during the year was that of a management consultancy.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises of revenue recognised in respect of services provided in the year, net of trade
discounts and excluding Value Added Tax. Revenue from services is recognised when all contractual obligations have been met.

Consultancy services are recognised in the period to which they relate.

2.3

Going concern

The Director intends to liquidate the Company. Accordingly, the going concern basis of accounting is
no longer appropriate as at 31 January 2026. The financial statements have therefore been prepared
on a break up basis.

2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 2


ZEPHYRE ALB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	20%
				Computer equipment	-	20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade
and other debtors, trade and other creditors, cash at bank and in hand.

Trade debtors and other debtors are recognised initially at the transaction price less attributable
transaction costs. Trade creditors and other creditors are recognised initially at transaction price plus
attributable transaction costs. Subsequently they are measured at amortised cost using the effective
interest method, less any impairment losses in the case of trade and other debtors.

Cash and cash equivalents comprise cash balances and call deposits.

Page 3


ZEPHYRE ALB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£

At 1 February 2025	265	1,481	1,746
Disposals	(265)	(1,481)	(1,746)
At 31 January 2026	-	-	-

At 1 February 2025	124	603	727
Charge for the year on owned assets	(124)	(603)	(727)
At 31 January 2026	-	-	-
Net book value
At 31 January 2026	-	-	-
At 31 January 2025	141	878	1,019

Debtors

					2026	2025
					£	£


Other debtors	2,636	1,370

Page 4


ZEPHYRE ALB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other creditors	1,806	27
Accruals and deferred income	1,745	1,499
	3,551	1,526

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary shares share of £1	1	1

Page 5