for the Period Ended 31 August 2025
| Directors report | |
| Profit and loss | |
| Balance sheet | |
| Additional notes | |
| Balance sheet notes |
Directors' report period ended
The directors present their report with the financial statements of the company for the period ended 31 August 2025
Principal activities of the company
Additional information
Since the year ended 31 August 2025, the company has experienced revenue growth of 167%. Revenue for the nine months from 1 September 2025 to 31 May 2026 reached £25,721, compared to £9,603 for the full twelve months from 1 September 2024 to 31 August 2025. Gross profit for the post year-end period stands at £9,813, representing a gross margin of approximately 38%. The company commenced trading in April 2025 and strategically scaled its inventory position throughout the year, growing from an initial order of 600 units to 1,200 units as early sales demonstrated market demand. During the year the company experienced periods of stock depletion, necessitating emergency air freight of replacement inventory at additional cost. As a result, the financial results for the year ended 31 August 2025 do not fully reflect the underlying demand for the company's products, as revenue was constrained by availability rather than market appetite. Following the year end, inventory has been scaled further to 3,000 units, supporting the significant revenue growth of 167% recorded in the nine months to 31 May 2026. During 2026, the company expanded its product portfolio from 2 to 6 products, growing beyond its original mandala colouring sets to include travel size journals, larger bamboo journals and round canvas board paint by numbers sets. This diversification reflects the company's commitment to building a comprehensive range of creative wellbeing tools and has contributed directly to the growth in revenues since the year end. The primary revenue channel remains Amazon, supplemented by Etsy and other income streams including creative workshops and events. The director has continued to invest in marketing and product development to support the company's growth trajectory. No dividends were paid or recommended during the year. The average number of employees during the year was nil. Looking ahead, the company intends to further expand its product range, brand presence and sales channels. The director plans to launch across Amazon Europe marketplaces, broadening the company's international reach beyond its current UK operations. In addition, the company intends to establish a presence on TikTok Shop and Instagram Shop, diversifying its revenue streams and reducing reliance on any single marketplace channel. Future development plans also include the launch of a meditation application and the creation of larger community-based collaboration projects, reflecting the company's broader mission to make mindfulness, creativity and stress-relief accessible to a wider audience. The director is confident that the foundations built during the year under review, combined with the strong post year-end trading performance and a clear strategy for international and multi-channel growth, position the company well for continued and sustainable growth. In preparing this report, the director has taken advantage of the small companies exemption in section 415A of the Companies Act 2006.
Directors
The director shown below has held office during the whole of the period from
1 September 2024
to
31 August 2025
The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006
This report was approved by the board of directors on
And signed on behalf of the board by:
Name:
Status: Director
for the Period Ended
| 2025 | 13 months to 31 August 2024 | |
|---|---|---|
|
|
£ |
£ |
| Turnover: |
|
|
| Cost of sales: |
(
|
|
| Gross profit(or loss): |
|
|
| Distribution costs: |
(
|
|
| Administrative expenses: |
(
|
(
|
| Other operating income: |
|
|
| Operating profit(or loss): |
( |
( |
| Interest receivable and similar income: |
|
|
| Interest payable and similar charges: |
|
|
| Profit(or loss) before tax: |
( |
( |
| Tax: |
|
|
| Profit(or loss) for the financial year: |
( |
( |
As at
| Notes | 2025 | 13 months to 31 August 2024 | |
|---|---|---|---|
|
|
£ |
£ |
|
| Called up share capital not paid: |
|
|
|
| Fixed assets | |||
| Intangible assets: |
|
|
|
| Tangible assets: |
|
|
|
| Investments: |
|
|
|
| Total fixed assets: |
|
|
|
| Current assets | |||
| Stocks: | 3 |
|
|
| Debtors: | 4 |
|
|
| Cash at bank and in hand: |
|
|
|
| Investments: |
|
|
|
| Total current assets: |
|
|
|
| Prepayments and accrued income: |
|
|
|
| Creditors: amounts falling due within one year: | 5 |
(
|
(
|
| Net current assets (liabilities): |
( |
( |
|
| Total assets less current liabilities: |
( |
( |
|
| Creditors: amounts falling due after more than one year: |
|
|
|
| Provision for liabilities: |
|
|
|
| Accruals and deferred income: |
|
|
|
| Total net assets (liabilities): |
( |
( |
|
| Capital and reserves | |||
| Called up share capital: |
|
|
|
| Share premium account: |
|
|
|
| Other reserves: |
|
|
|
| Profit and loss account: |
( |
( |
|
| Total Shareholders' funds: |
( |
( |
The notes form part of these financial statements
This report was approved by the board of directors on
and signed on behalf of the board by:
Name:
Status: Director
The notes form part of these financial statements
for the Period Ended 31 August 2025
Basis of measurement and preparation
Turnover policy
Other accounting policies
for the Period Ended 31 August 2025
| 2025 | 13 months to 31 August 2024 | |
|---|---|---|
| Average number of employees during the period |
|
|
for the Period Ended 31 August 2025
| 2025 | 13 months to 31 August 2024 | |
|---|---|---|
| £ | £ | |
| Stocks |
|
|
| Payments on account |
|
|
| Total |
|
|
for the Period Ended 31 August 2025
| 2025 | 13 months to 31 August 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors |
|
|
| Prepayments and accrued income |
|
|
| Other debtors |
|
|
| Total |
|
|
| Debtors due after more than one year: |
|
|
for the Period Ended 31 August 2025
| 2025 | 13 months to 31 August 2024 | |
|---|---|---|
| £ | £ | |
| Bank loans and overdrafts |
|
|
| Amounts due under finance leases and hire purchase contracts |
|
|
| Trade creditors |
|
|
| Taxation and social security |
|
|
| Accruals and deferred income |
|
|
| Other creditors |
|
|
| Total |
|
|