REGISTERED NUMBER: 15498216 (England and Wales)

ENHANCE FOR LIFE, LTD

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

P E Zorn

Registered office:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

Registered number:

15498216 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

11,815

15,753

Current assets

Debtors

5

125

7,848

Cash at bank

217

278

342

8,126

Creditors

Amounts falling due within one year

6

88,035

91,970

Net current liabilities

(87,693

)

(83,844

)

Total assets less current liabilities

(75,878

)

(68,091

)

Capital and reserves

Called up share capital

7

100

100

Retained earnings

(75,978

)

(68,191

)

Shareholders' funds

(75,878

)

(68,091

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

P E Zorn - Director

1.	Statutory information

Enhance For Life, 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.

2.	Accounting policies

Basis of preparing the financial statements

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 financial statements have been prepared under the historical cost convention.

Going concern

These financial statements have been prepared on a going concern basis and they do not include any

adjustments which may be necessary should the going concern basis of accounting no longer be appropriate.

The director is currently funding the expenditure of the company until there is sufficient income being generated for his support to no longer be required.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

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.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - 1 ).

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 March 2025

and 28 February 2026

20,088

916

21,004

Depreciation

At 1 March 2025

5,022

229

5,251

Charge for year

3,766

172

3,938

At 28 February 2026

8,788

401

9,189

Net book value

At 28 February 2026

11,300

515

11,815

At 28 February 2025

15,066

687

15,753

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

125

7,848

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

1,970

1,320

Other creditors

86,065

90,650

88,035

91,970

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100