ACCOUNTS - Final Accounts preparation

Share capital

Period ended 31 December

Period ended 31 May

Cult Gaia Limited

Registered number: 15744948

Information for filing with Registrar

For the period ended 31 December 2025

15744948

31 December 2025

CULT GAIA LIMITED

COMPANY INFORMATION

Directors	J L Hekmat
	A Nazi


Registered number	15744948


Registered office	22 Mount Ephraim
	Tunbridge Wells
	TN4 8AS

15744948

31 December 2025

CULT GAIA LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CULT GAIA LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the Company for the period ended 31 December 2025 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance/.

Respective responsibilities of directors and accountants

You have acknowledged on the balance sheet for the period ended 31 December 2025 your duty to ensure that the Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit or loss. You consider that the Company is exempt from the statutory requirement for an audit for the period.

This report is made solely to the Board of Directors of Cult Gaia Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of the Company and state those matters that we have agreed to state to the Board of Directors, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept nor assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have not been instructed to carry out an audit or review of the financial statements of Cult Gaia Limited. 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 financial statements.

Forvis Mazars LLP

Chartered Accountants

2nd Floor

6 Sutton Plaza

Sutton Court Road

Sutton

Surrey

SM1 4FS

30 August 2026

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15744948

31 December 2025

CULT GAIA LIMITED

REGISTERED NUMBER: 15744948

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	31 December	31 May
	2025	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	1	1

Net assets		1	1

Capital and reserves
Called up share capital	5	1	1
Total equity		1	1

For the period ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 income statement 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 by:

A Nazi

Director

Date: 24 July 2026

The notes on pages 3 to 4 form part of these financial statements.

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15744948

31 December 2025

CULT GAIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Cult Gaia Limited (the 'Company') is a company limited by shares, incorporated in England and Wales. The Company's registered number is 15744948. The address of its registered office is 22 Mount Ephraim, Tunbridge Wells, United Kingdom, TN4 8AS. There is no principal business address in the UK.
The Company has shortened its accounting period to align it with the parent company, so these financial statements cover the seven-month period ended 31 December 2025.
The Company is dormant and has not traded during the period ended 31 December 2025.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 financial statements have been presented in Pounds Sterling as this is the currency of the primary economic environment in which the Company operates and is rounded to the nearest pound.
The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Employees

During this period, the Company had no employees other than the directors.

Debtors

					Period ended 31 December	Period ended 31 May
					2025	2025
					£	£


Amounts owed by group undertakings	1	1
	1	1

Amounts owed by group undertakings are interest free and payable on demand.

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15744948

31 December 2025

CULT GAIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Allotted, called up and fully paid

1 Ordinary share of £1	1	1

The Company has one class of ordinary share; each share has attached to them full voting, dividend and capital distribution rights.

6.	Post balance sheet events

There have been no significant events affecting the Company since the period end.

7.	Controlling party

The immediate and ultimate parent undertaking as at the year end is Leola Holdings LLC, a company incorporated in USA with registered office address of 2140 S Dupont Highway, Camden, Kent, Delaware 19934, United States.

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