REGISTERED NUMBER: SC230622 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Zen Lifestyle Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

109,942

124,103

CURRENT ASSETS

Stocks

30,857

13,388

Debtors

5

46,341

44,907

Cash at bank

95,770

73,119

172,968

131,414

CREDITORS

Amounts falling due within one year

6

170,187

187,589

NET CURRENT ASSETS/(LIABILITIES)

2,781

(56,175

)

TOTAL ASSETS LESS CURRENT LIABILITIES

112,723

67,928

PROVISIONS FOR LIABILITIES

24,187

26,471

NET ASSETS

88,536

41,457

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

88,534

41,455

88,536

41,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

Mrs Fiona Joanne Fowley - Director

1.	STATUTORY INFORMATION

Zen Lifestyle Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC230622

Registered office:

25 Bruntsfield Place

Edinburgh

EH10 4HJ

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

10% on cost, 8% on cost and 7% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

These financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

378,192

Additions

8,112

At 30 April 2026

386,304

DEPRECIATION

At 1 May 2025

254,089

Charge for year

22,273

At 30 April 2026

276,362

NET BOOK VALUE

At 30 April 2026

109,942

At 30 April 2025

124,103

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

46,341

44,907

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

923

Trade creditors

21,891

29,623

Taxation and social security

66,167

65,402

Other creditors

82,129

91,641

170,187

187,589

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed the director £1,779 (2025: £738). This loan is repayable on demand and no interest is being charged.