ZF HYGIENE AND THERAPY LIMITED


Director	FAZELHAGH, Zulikha


Registered Address	23 Grace Road
	Leicester
	LE2 8AD


Registered Number	15281331 (England and Wales)

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.

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.

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).