Zeal Consulting And Advisory Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—7

Registered number: 14101358

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,229		60,902
Investments	5		192,068		108,429

			245,297		169,331
CURRENT ASSETS
Debtors	6	98,062		74,649
Cash at bank and in hand		2,255		393

		100,317		75,042
Creditors: Amounts Falling Due Within One Year	7	(169,427 )		(135,458 )

NET CURRENT ASSETS (LIABILITIES)			(69,110 )		(60,416 )

TOTAL ASSETS LESS CURRENT LIABILITIES			176,187		108,915

Creditors: Amounts Falling Due After More Than One Year	8		(41,626 )		(53,857 )

NET ASSETS			134,561		55,058

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			134,461		54,958

SHAREHOLDERS' FUNDS			134,561		55,058

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Zeal Consulting And Advisory Limited

Balance Sheet (continued)

As At 31 December 2025

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 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.

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 Profit and Loss Account.

On behalf of the board

T J Khan

Director

15 September 2026

The notes on pages 4 to 7 form part of these financial statements.

1. General Information

Zeal Consulting And Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14101358 . The registered office is 167-169 Great Portland Street, 5th floor, London, W1W 5PF.

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. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% WDV
Computer Equipment	33.33% SL

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses

for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any

transaction costs and subsequently measured at amortised cost determined using the effective interest method, less

any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial

liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at

amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 1)

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Zeal Consulting And Advisory Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	96,112	10,038	106,150
Additions	3,650	5,890	9,540

As at 31 December 2025	99,762	15,928	115,690

Depreciation
As at 1 January 2025	40,930	4,318	45,248
Provided during the period	13,871	3,342	17,213

As at 31 December 2025	54,801	7,660	62,461

Net Book Value
As at 31 December 2025	44,961	8,268	53,229

As at 1 January 2025	55,182	5,720	60,902

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	108,429
Additions	83,639

As at 31 December 2025	192,068

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	192,068

As at 1 January 2025	108,429

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	-	9,600
Other debtors	98,062	65,049

	98,062	74,649

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Zeal Consulting And Advisory Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,659	16,659
Bank loans and overdrafts	11	-
Amounts owed to participating interests	137,497	118,799
Other creditors	1,000	-
Taxation and social security	14,260	-

	169,427	135,458

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	41,626	53,857

9. Obligations Under Finance Leases and Hire Purchase

	31 December 2025	31 December 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,659	16,659
Later than one year and not later than five years	41,626	53,857

	58,285	70,516

	58,285	70,516

10. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Talat Khan	14,778	127,439	95,000	-	47,217
Mrs Samantha Khan	14,778	127,439	95,000	-	47,217

The above loan is unsecured, interest free and repayable on demand.

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Zeal Consulting And Advisory Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Related Party Transactions

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK", not to disclose related party transactions with wholly owned subsidiaries within the group.'

Page 7

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 June 2024	100	2,916	3,016
Profit for the period and total comprehensive income	-	90,042	90,042

Dividends paid	-	(38,000)	(38,000)

As at 31 December 2024 and 1 January 2025	100	54,958	55,058


Profit for the year and total comprehensive income	-	269,503	269,503

Dividends paid	-	(190,000)	(190,000)

As at 31 December 2025	100	134,461	134,561