Registration number: 7906888

Zen Mondo Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Zen Mondo Ltd

Company Information

Directors

John Hewett Akemi Kawano

Registered office

326 Upper Street London N1 2XQ

Accountants

Simon Kingsley 58 Montague Road Hackney London E8 2HW

Zen Mondo Ltd

(Registration number: 7906888)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	30,924	21,179
Current assets
Stocks	5	6,500	6,500
Cash at bank and in hand		36,961	88,114
		43,461	94,614
Creditors: Amounts falling due within one year	7	(14,852)	(18,217)
Net current assets		28,609	76,397
Total assets less current liabilities		59,533	97,576
Creditors: Amounts falling due after more than one year	7	(112,078)	(132,078)
Net liabilities		(52,545)	(34,502)
Capital and reserves
Called up share capital	8	2	2
Retained earnings		(52,547)	(34,504)
Shareholders' deficit		(52,545)	(34,502)

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.

Directors' 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 directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

Zen Mondo Ltd

(Registration number: 7906888)
Balance Sheet as at 31 August 2025

......................................... John Hewett Director

......................................... Akemi Kawano Director

Zen Mondo 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 & Wales.

The address of its registered office is:
326 Upper Street
London
N1 2XQ

These financial statements were authorised for issue by the Board on 27 May 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Zen Mondo Ltd

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

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:

Asset class	Depreciation method and rate
Plant & Machinery	8% on written down value
Fixture & fittings	18% on written down value

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Zen Mondo Ltd

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 8).

Zen Mondo Ltd

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

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	12,845	50,978	63,823
Additions	-	19,926	19,926
At 31 August 2025	12,845	70,904	83,749
Depreciation
At 1 September 2024	11,492	31,152	42,644
Charge for the year	243	9,938	10,181
At 31 August 2025	11,735	41,090	52,825
Carrying amount
At 31 August 2025	1,110	29,814	30,924
At 31 August 2024	1,353	19,826	21,179

5

Stocks

	2025 £	2024 £
Other inventories	6,500	6,500

6

Debtors

Current	2025 £	2024 £
	-	-

7

Creditors

Creditors: amounts falling due within one year

Zen Mondo Ltd

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

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	1,491	-
Trade creditors		6,495	6,495
Taxation and social security		6,867	7,035
Accruals and deferred income		-	4,687
Other creditors		(1)	-
		14,852	18,217

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	112,078	132,078

8	Share capital

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	112,078	132,078

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	1,491	-

10	Related party transactions

Zen Mondo Ltd

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

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,000	12,000