ACCOUNTS - Final Accounts preparation

Registered number: 06076425

LIFESTYLE HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

LIFESTYLE HOLDINGS LIMITED

REGISTERED NUMBER: 06076425

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	15,001		1
Cash at bank and in hand	5	12,624		-
		27,625		1
Creditors: amounts falling due within one year	6	(6,281)		-
Net current assets			21,344		1

Net assets			21,344		1

Capital and reserves
Called up share capital	190,312	190,312
Share premium account	5,975	5,975
Profit and loss account	(174,943)	(196,286)
	21,344	1

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 June 2026.

A Rudra

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

LIFESTYLE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Lifestyle Holdings Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The trading subsidiary of the company had gone into voluntary liquidation during the prior year date and relevant investments and intercompany balance had been accordingly written off.
The directors have a reasonable expectation that the company has adequate resources to continue to be in existence for the foreseeable future. The company, therefore, continues to adopt the going concern basis in preparing its financial statements.

2.3

Exemption from preparing consolidated financial statements

The company qualifies as small as set out in section 383 of the Companies Act 2006 and is considered eligible for the exemption to prepare consolidated accounts.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short term creditors are measured at the transaction price.

Page 2

LIFESTYLE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Debtors

					2026	2025
					£	£


Other debtors	15,001	1
	15,001	1

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	12,624	-
	12,624	-

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	5,006	-
Accruals	1,275	-
	6,281	-

Page 3

LIFESTYLE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Related party transactions

During the year ended 31 March 2026, the company entered into transactions with its directors. At the year end, an amount of £15,000 was outstanding from the directors in total (2025: £Nil), comprising £7,500 due to Ash Rudra and £7,500 due to A N Tempest. The balances are unsecured, interest free and repayable on demand.
There were no further related party transactions requiring disclosure at the year end.

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