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Registration number: 15061007

Andra's Wellness Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

Andra's Wellness Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 11

Andra's Wellness Ltd

Company Information

Director | Ms Andra Cociu

Company secretary | Ms Andra Cociu

Registered office | 14 Newbury Drive Maidenhead SL6 1XG

Accountants | AEMS Accounting Limited 16 Henty Walk London SW15 5AG

Andra's Wellness Ltd

Director's Report for the Year Ended 31 August 2025

The director presents her report and the financial statements for the year ended 31 August 2025.

Director of the company

The director who held office during the year was as follows:

Ms Andra Cociu - Company secretary and director

Principal activity

The principal activity of the company is fitness activities

Small companies provision statement

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

Approved and authorised by the director on 10 February 2026

......................................... Ms Andra Cociu Company secretary and director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Andra's Wellness Ltd
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andra's Wellness Ltd for the year ended 31 August 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Andra's Wellness Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Andra's Wellness Ltd and state those matters that we have agreed to state to the Board of Directors of Andra's Wellness Ltd, 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 or assume responsibility to anyone other than Andra's Wellness Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Andra's Wellness Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Andra's Wellness Ltd. You consider that Andra's Wellness Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Andra's Wellness Ltd. 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 statutory accounts.

......................................
AEMS Accounting Limited
16 Henty Walk
London
SW15 5AG

10 February 2026

Andra's Wellness Ltd

Profit and Loss Account for the Year Ended 31 August 2025

| Note | 2025 £
Turnover |  | 12,998
Gross profit |  | 12,998
Administrative expenses |  | (29,961)
Operating loss |  | (16,963)
Loss before tax | 4 | (16,963)
Loss for the financial year |  | (16,963)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Andra's Wellness Ltd

Statement of Comprehensive Income for the Year Ended 31 August 2025

| 2025 £
Loss for the year | (16,963)
Total comprehensive income for the year | (16,963)

Andra's Wellness Ltd

(Registration number: 15061007)
Balance Sheet as at 31 August 2025

| Note | 2025 £
Fixed assets |  |
Intangible assets | 5 | 2,995
Tangible assets | 6 | 15,665
|  | 18,660
Current assets |  |
Debtors | 7 | 9,260
Cash at bank and in hand |  | 1,457
|  | 10,717
Net assets |  | 29,377
Capital and reserves |  |
Called up share capital |  | (10)
Director's loan account |  | 46,350
Retained earnings |  | (16,963)
Shareholders' funds |  | 29,377

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 10 February 2026

......................................... Ms Andra Cociu Company secretary and director

Andra's Wellness Ltd

Statement of Changes in Equity for the Year Ended 31 August 2025

| Share capital £ | Director's loan account £ | Retained earnings £ | Total £
At 1 September 2024 | (10) | 46,350 | - | 46,340
Loss for the year | - | - | (16,963) | (16,963)
At 31 August 2025 | (10) | 46,350 | (16,963) | 29,377

Andra's Wellness Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England .

The address of its registered office is:
14 Newbury Drive
Maidenhead
SL6 1XG

These financial statements were authorised for issue by the director on 10 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Andra's Wellness Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Asset class | Depreciation method and rate
GYM equipment | 20% straight-line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Stright line method over the five year term of the agreement.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1.

4 | Loss/profit before tax

Arrived at after charging/(crediting)

| 2025 £
Depreciation expense | 1,424
Amortisation expense | 272

Andra's Wellness Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 3,267 | 3,267
At 31 August 2025 | 3,267 | 3,267
Amortisation
Amortisation charge | 272 | 272
At 31 August 2025 | 272 | 272
Carrying amount
At 31 August 2025 | 2,995 | 2,995

6 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
Additions | 17,089 | 17,089
At 31 August 2025 | 17,089 | 17,089
Depreciation
At 1 September 2024 | 1,424 | 1,424
At 31 August 2025 | 1,424 | 1,424
Carrying amount
At 31 August 2025 | 15,665 | 15,665

7 | Debtors

Current | 2025 £
Prepayments | 760
Rental Deposit | 8,500
| 9,260

Andra's Wellness Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8 | Related party transactions

Other transactions with the director

During the financial year ending 31st August 2025 Ms Andra Cociu introduced £46,350 into the business.