Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Mr A Whitfield 20/12/2012 Mrs J Whitfield 20/12/2012 10 August 2026 The principal activity of the company continued to be that of manufacturing sports supplements. 08338423 2026-03-31 08338423 bus:Director1 2026-03-31 08338423 bus:Director2 2026-03-31 08338423 2025-03-31 08338423 core:CurrentFinancialInstruments 2026-03-31 08338423 core:CurrentFinancialInstruments 2025-03-31 08338423 core:Non-currentFinancialInstruments 2026-03-31 08338423 core:Non-currentFinancialInstruments 2025-03-31 08338423 core:ShareCapital 2026-03-31 08338423 core:ShareCapital 2025-03-31 08338423 core:RetainedEarningsAccumulatedLosses 2026-03-31 08338423 core:RetainedEarningsAccumulatedLosses 2025-03-31 08338423 core:LeaseholdImprovements 2025-03-31 08338423 core:PlantMachinery 2025-03-31 08338423 core:FurnitureFittings 2025-03-31 08338423 core:OfficeEquipment 2025-03-31 08338423 core:LeaseholdImprovements 2026-03-31 08338423 core:PlantMachinery 2026-03-31 08338423 core:FurnitureFittings 2026-03-31 08338423 core:OfficeEquipment 2026-03-31 08338423 core:WithinOneYear 2026-03-31 08338423 core:WithinOneYear 2025-03-31 08338423 core:BetweenOneFiveYears 2026-03-31 08338423 core:BetweenOneFiveYears 2025-03-31 08338423 2025-04-01 2026-03-31 08338423 bus:FilletedAccounts 2025-04-01 2026-03-31 08338423 bus:SmallEntities 2025-04-01 2026-03-31 08338423 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08338423 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08338423 bus:Director1 2025-04-01 2026-03-31 08338423 bus:Director2 2025-04-01 2026-03-31 08338423 core:LeaseholdImprovements 2025-04-01 2026-03-31 08338423 core:PlantMachinery 2025-04-01 2026-03-31 08338423 core:FurnitureFittings 2025-04-01 2026-03-31 08338423 core:OfficeEquipment core:TopRangeValue 2025-04-01 2026-03-31 08338423 2024-04-01 2025-03-31 08338423 core:OfficeEquipment 2025-04-01 2026-03-31 08338423 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Company No: 08338423 (England and Wales)

# KETOLIFE LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

KETOLIFE LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

KETOLIFE LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
KETOLIFE LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

DIRECTORS | Mr A Whitfield
| Mrs J Whitfield

REGISTERED OFFICE | Woodside Whalley Old Road
| Billington
| Clitheroe
| BB7 9JF
| United Kingdom

COMPANY NUMBER | 08338423 (England and Wales)

CHARTERED ACCOUNTANTS | PM+M Solutions for Business LLP
| New Century House
| Greenbank Technology Park
| Challenge Way
| Blackburn
| BB1 5QB

KETOLIFE LTD

## BALANCE SHEET

AS AT 31 MARCH 2026
KETOLIFE LTD

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 546,125 |  | 385,098
|  | 546,125 |  | 385,098
Current assets |  |  |  |
Stocks |  | 149,545 |  | 87,048
Debtors | 5 | 486,391 |  | 276,200
Cash at bank and in hand |  | 454,559 |  | 232,300
|  | 1,090,495 |  | 595,548
Creditors: amounts falling due within one year | 6 | ( 277,616) |  | ( 170,194)
Net current assets |  | 812,879 |  | 425,354
Total assets less current liabilities |  | 1,359,004 |  | 810,452
Creditors: amounts falling due after more than one year | 7 | ( 213,459) |  | ( 191,195)
Provision for liabilities |  | ( 131,589) |  | ( 90,208)
Net assets |  | 1,013,956 |  | 529,049
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Profit and loss account |  | 1,013,954 |  | 529,047
Total shareholders' funds |  | 1,013,956 |  | 529,049

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Ketolife Ltd (registered number: 08338423) were approved and authorised for issue by the Board of Directors on 10 August 2026. They were signed on its behalf by:

Mr A Whitfield Director |

KETOLIFE LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
KETOLIFE LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Ketolife Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Woodside Whalley Old Road, Billington, Clitheroe, BB7 9JF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 20 % reducing balance
Plant and machinery | 20 % reducing balance
Fixtures and fittings | 20 % reducing balance
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised in the financial statements.

#### 3. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 9 |  | 9

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 48,238 |  | 607,088 |  | 11,290 |  | 7,729 |  | 674,345
Additions | 0 |  | 230,595 |  | 12,250 |  | 458 |  | 243,303
Disposals | 0 |  | 0 |  | 0 |  | ( 465) |  | ( 465)
At 31 March 2026 | 48,238 |  | 837,683 |  | 23,540 |  | 7,722 |  | 917,183
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 24,103 |  | 253,086 |  | 5,259 |  | 6,799 |  | 289,247
Charge for the financial year | 4,827 |  | 74,504 |  | 2,227 |  | 718 |  | 82,276
Disposals | 0 |  | 0 |  | 0 |  | ( 465) |  | ( 465)
At 31 March 2026 | 28,930 |  | 327,590 |  | 7,486 |  | 7,052 |  | 371,058
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 19,308 |  | 510,093 |  | 16,054 |  | 670 |  | 546,125
At 31 March 2025 | 24,135 |  | 354,002 |  | 6,031 |  | 930 |  | 385,098

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 381,308 |  | 232,326
Other debtors | 105,083 |  | 43,874
| 486,391 |  | 276,200

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 12,837 |  | 11,485
Taxation and social security | 161,010 |  | 42,743
Other creditors | 103,769 |  | 115,966
| 277,616 |  | 170,194

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Other creditors | 213,459 |  | 191,195

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 |  | 2025
| £ |  | £
within one year | 34,680 |  | 28,750
between one and five years | 165,640 |  | 57,500
Total future minimum lease payments under non-cancellable operating leases | 200,320 |  | 86,250