Zen World Limited - Filleted accounts

Registered number

10359576

The Companies House

Crown Way

Cardiff

CF14 3UZ

Dear Sir,

Sub: Accounts for the period 1/1/24 to 31/12/24 for Zen World Limited

Ref : Registration number 10359576.

The company became a subsidiary in March 2022 of a large group primarily based in the United Stated of America and was included in the consolidated financial statements of the group when it was audited there by Pricewaterhouse Coopers LLP). We are hoping to get the accounts for year 2024 audited locally in the next 2-4 months and would file any revisions accordingly.

As the company is a micro-entity/small entity, it has herewith attached its Balance sheet and the relevant notes to accounts (and audit details from Pricewaterhouse LLP main report for the entire group).

If you require any more information, please let us know

Thanking you

Yours faithfully,

Daniel Peachman

10/08/2026

Director

Zen World Limited
Registered number:		10359576
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Stocks		3,983			12,719
Debtors	4	3,941			5,298
Cash at bank and in hand		48,447			66,928
		56,371			84,945

Creditors: amounts falling due within one year	5	(66,187)			(82,488)

Net current (liabilities)/assets			(9,816)			2,457

Net (liabilities)/assets			(9,816)			2,457

Capital and reserves
Called up share capital			1			1
Profit and loss account			(9,817)			2,456

Shareholders' funds			(9,816)			2,457

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Daniel Peachman
Director
Approved by the board on 10 August 2026

Zen World Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The financial statements have not been prepared on a going concern basis. Although the Company was trading at 31 December 2024, subsequent events occurring prior to approval of these financial statements provided evidence of conditions existing at the reporting date. Accordingly, assets and liabilities have been measured at amounts expected to be realised or settled during the wind down of the Company.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price, less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. On a break-up basis, inventory is stated at the estimated realisable value where lower than the cost.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Audit information

	The audit report is unqualified.
	The company was audited as part of consolidated financial statements of its parent Viva 5 LLC Group in the USA
	The audit report was unqualified for the parent entity in the US.

	Senior statutory auditor:	PriceWaterhouse Coopers LLP
	Firm:	PriceWaterhouse Coopers LLP
	Date of audit report:	30/04/2026


3	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		1		1


4	Debtors		2024		2023
£				£

	Trade debtors		3,941		5,298


5	Creditors: amounts falling due within one year		2024		2023
£				£

	Trade creditors		125,295		31,280
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		30,955		30,955
	Taxation and social security costs		(108,763)		1,553
	Other creditors		18,700		18,700
			66,187		82,488


6	Other information

	Zen World Limited is a private company limited by shares and incorporated in England. Its registered office is:
	International House, 36-38 Cornhill,
	London,
	EC3V 3NG

7	Controlling party

	The company is part of a large group and the details of the parent company undertakings are as below :
	Smallest parent name/address	USA Supplements LLC. 30 N. Gould St, Suite 6594. Sheridan, WY 82801, United States of America
	Largest parent name/address	Viva 5 Group LLC, 239 2ND Ave S Ste 200 Saint Petersburg, FL, 33701-4333 United States
	Country of incorporation of smallest and largest parent	United States of America
	Address from which copies of the accounts of the largest parent undertaking that are publicly available can be obtained	Viva 5 Group LLC, 239 2ND Ave S Ste 200 Saint Petersburg, FL, 33701-4333 United States