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ZF HYGIENE AND THERAPY LIMITED

Registered Number
15281331
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

ZF HYGIENE AND THERAPY LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Director | FAZELHAGH, Zulikha

Registered Address | 23 Grace Road
| Leicester
| LE2 8AD

Registered Number | 15281331 (England and Wales)

ZF HYGIENE AND THERAPY LIMITED
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,400 |  |  |  | -
Tangible assets | 4 |  |  | 3,032 |  |  |  | -
|  |  |  | 5,432 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 8,438 |  |  |  | 9,275 |  |
Cash at bank and on hand |  | 43,605 |  |  |  | 31,523 |  |
|  | 52,043 |  |  |  | 40,798 |  |
Creditors amounts falling due within one year | 6 | (27,992) |  |  |  | (18,717) |  |
Net current assets (liabilities) |  |  |  | 24,051 |  |  |  | 22,081
Total assets less current liabilities |  |  |  | 29,483 |  |  |  | 22,081
Provisions for liabilities | 7 |  |  | (758) |  |  |  | -
Net assets |  |  |  | 28,725 |  |  |  | 22,081
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 28,625 |  |  |  | 21,981
Shareholders' funds |  |  |  | 28,725 |  |  |  | 22,081

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 June 2026, and are signed on its behalf by:
FAZELHAGH, Zulikha Director Registered Company No. 15281331

ZF HYGIENE AND THERAPY LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| ZF Hygiene and Therapy Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The statements have been prepared under the historical cost convention.

| Revenue from rendering of services
--- | ---
| Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life;

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| The finance element of the rental payment is charged to the profit and loss account at rates of charge on the net obligations in each period.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 3,000 |  | 3,000
| At 30 November 25 | 3,000 |  | 3,000
| Amortisation and impairment
| Charge for year | 600 |  | 600
| At 30 November 25 | 600 |  | 600
| Net book value
| At 30 November 25 | 2,400 |  | 2,400
| At 30 November 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| Additions | 2,994 |  | 649 |  | 3,643
| At 30 November 25 | 2,994 |  | 649 |  | 3,643
| Depreciation and impairment
| Charge for year | 611 |  | - |  | 611
| At 30 November 25 | 611 |  | - |  | 611
| Net book value
| At 30 November 25 | 2,383 |  | 649 |  | 3,032
| At 30 November 24 | - |  | - |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 7,387 |  | 8,076
| Prepayments and accrued income | 1,051 |  | 1,199
| Total | 8,438 |  | 9,275

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 11,505 |  | 13,748
| Other creditors | 15,237 |  | 3,937
| Accrued liabilities and deferred income | 1,250 |  | 1,032
| Total | 27,992 |  | 18,717

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 758 |  | -
| Total | 758 |  | -

8. | Other commitments
--- | ---
| The company had total guarantees and commitments at the balance sheet date of £8,383 (2024 - £13,173).