BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of Dental Practice Activities. 30 October 2025 10704235 2025-03-31 10704235 2024-03-31 10704235 2023-03-31 10704235 2024-04-01 2025-03-31 10704235 2023-04-01 2024-03-31 10704235 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10704235 uk-curr:PoundSterling 2024-04-01 2025-03-31 10704235 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10704235 uk-bus:FullAccounts 2024-04-01 2025-03-31 10704235 uk-bus:Director1 2024-04-01 2025-03-31 10704235 uk-bus:CompanySecretary1 2024-04-01 2025-03-31 10704235 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 10704235 uk-bus:Agent1 2024-04-01 2025-03-31 10704235 uk-core:ShareCapital 2025-03-31 10704235 uk-core:ShareCapital 2024-03-31 10704235 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 10704235 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 10704235 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 10704235 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 10704235 uk-bus:FRS102 2024-04-01 2025-03-31 10704235 uk-core:CostValuation 2024-03-31 10704235 uk-core:AdditionsToInvestments 2024-03-31 10704235 uk-core:AdditionsToInvestments 2025-03-31 10704235 uk-core:CostValuation 2025-03-31 10704235 uk-core:CurrentFinancialInstruments 2025-03-31 10704235 uk-core:CurrentFinancialInstruments 2024-03-31 10704235 uk-core:WithinOneYear 2025-03-31 10704235 uk-core:WithinOneYear 2024-03-31 10704235 2024-04-01 2025-03-31 10704235 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 10704235

Zen Dynamics Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

Zen Dynamics Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr. Aidan Callanan
Company Secretary | Mrs. Naomi Callanan
Company Registration Number | 10704235
Registered Office | 10 Fitzroy Square
| London
| W1T 5HP
| England
Business Address | 2 Downshire Close
| Newry
| Co.Down
| BT34 1FD
Accountants | Muldoon & Co
| 16 Mount Charles
| Belfast
| BT7 1NZ
| Northern Ireland

Zen Dynamics Limited

DIRECTOR'S REPORT

for the financial year ended 31 March 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 March 2025.

Director

The director who served during the financial year is as follows:

Mr. Aidan Callanan

There were no changes in shareholdings between 31 March 2025 and the date of signing the financial statements.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Aidan Callanan

Director

30 October 2025

Zen Dynamics Limited

Company Registration Number: 10704235

BALANCE SHEET

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Investments |  | 4 | 384,255 |  | 292,134
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 378,233 |  | 183,858
Cash and cash equivalents |  |  | 2,954,310 |  | 2,487,085
|  |  | ───────── |  | ─────────
|  |  | 3,332,543 |  | 2,670,943
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (237,591) |  | (179,184)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 3,094,952 |  | 2,491,759
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 3,479,207 |  | 2,783,893
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 3,479,107 |  | 2,783,793
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 3,479,207 |  | 2,783,893
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 30 October 2025

________________________________ |  |  |  |  |
Mr. Aidan Callanan |  |  |  |  |
Director |  |  |  |  |

Zen Dynamics Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| Zen Dynamics Limited is a company limited by shares incorporated in England. The registered office of the company is 10 Fitzroy Square, London, W1T 5HP, England. The principal activity of the company was that of Dental Practice Activities. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Research and development
| Development expenditure is written off to the Profit and Loss Account in the year in which it is incurred.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
| Employee | 1 | 1
|  | ───────── | ─────────
|  | 2 | 2
|  | ═════════ | ═════════

4. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 1 April 2024 | 292,134 | 292,134
| Additions | 92,121 | 92,121
|  | ───────── | ─────────
| At 31 March 2025 | 384,255 | 384,255
|  | ───────── | ─────────
| Net book value
| At 31 March 2025 | 384,255 | 384,255
|  | ═════════ | ═════════
| At 31 March 2024 | 292,134 | 292,134
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | 79,989 | -
| Director's current account (Note 8) | 253,491 | 183,858
| Taxation (Note 7) | 44,753 | -
|  | ───────── | ─────────
|  | 378,233 | 183,858
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 7) | 237,591 | 203,835
| Other creditors | - | 10,285
| Accruals | - | (34,936)
|  | ───────── | ─────────
|  | 237,591 | 179,184
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| Withholding Tax | 44,753 | -
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 237,591 | 203,835
|  | ═════════ | ═════════

8. | Director's advances, credits and guarantees
| During the financial year, the director made drawings from his loan account and the closing balance is now £253,491, (2024: £183,858). Interest was charged on this loan to the director.