ZEPKO LIMITED

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 05058229

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	116,342		176,480
Cash at bank and in hand		1,127,966		939,645

		1,244,308		1,116,125
Creditors: Amounts Falling Due Within One Year	5	(747,031 )		(700,534 )

NET CURRENT ASSETS (LIABILITIES)			497,277		415,591

TOTAL ASSETS LESS CURRENT LIABILITIES			497,277		415,591

NET ASSETS			497,277		415,591

CAPITAL AND RESERVES
Called up share capital	6		83		83
Capital redemption reserve			22		22
Income Statement			497,172		415,486

SHAREHOLDERS' FUNDS			497,277		415,591

For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Steven England

Director

20 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ZEPKO LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05058229 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Leasing and Hire Purchase Contracts

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

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 13)

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ZEPKO LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,771	84,988
Other debtors	103,571	91,492

	116,342	176,480

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	66,855	50,605
Other creditors	613,809	611,723
Taxation and social security	66,367	38,206

	747,031	700,534

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
83 Ordinary A shares of £ 1.00 each	83	83

7. Reserves

	Capital Redemption	Income Statement
	£	£
As at 1 January 2025	22	415,486
Profit for the year and total comprehensive income	-	81,686

As at 31 December 2025	22	497,172

8. SHARE-BASED PAYMENT TRANSACTIONS

An EMI option was issued in August 2019 in respect of 15 ordinary C and 10 ordinary D shares with an exercise price of £1.00 per share.

	Weighted average excercise price (pence) 2025	Number 2025	Weighted average excercise price (pence) 2024	Number 2024
Outstanding at the beginning of the year	100	25	100	25

Outstanding at the end of the year	100	25	100	25

			2025	2024
Inputs into the model
Exercisable at year end			25	25
Weighted average share price (pence)			100	100
Exercise price (pence)			100	100
Weighted average contractual life (days)			3653	3653

...CONTINUED

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ZEPKO LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Expected volatility	25%	25%
Expected dividend growth rate	0	0
Risk-free interest rate	0.75%	0.75%

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