REGISTERED NUMBER: 02912917 (England and Wales)

ORIGINS LIVING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr F Charalambous

Ms S Charalambous

Mr A Theodorou

SECRETARY:

Ms S Charalambous

REGISTERED OFFICE:

Unit 21, Hainault Works

Hainault Road

Little Heath

Romford

Essex

RM6 5SS

REGISTERED NUMBER:

02912917 (England and Wales)

ACCOUNTANTS:

T. PA Accountancy Services Limited

Hale House

Unit 5

296a Green Lanes

Palmers Green

London

N13 5TW

FIXED ASSETS

Tangible assets

4

47,988

53,721

CURRENT ASSETS

Stocks

5

407,047

357,653

Debtors

6

339,288

308,171

Cash at bank and in hand

262,255

123,978

1,008,590

789,802

CREDITORS

Amounts falling due within one year

7

476,978

311,290

NET CURRENT ASSETS

531,612

478,512

TOTAL ASSETS LESS CURRENT LIABILITIES

579,600

532,233

CREDITORS

Amounts falling due after more than one year

8

1,667

19,039

NET ASSETS

577,933

513,194

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

577,833

513,094

SHAREHOLDERS' FUNDS

577,933

513,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mr F Charalambous - Director

1.	STATUTORY INFORMATION

Origins Living Limited 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

54,945

86,509

49,691

191,145

Additions

-

1,393

4,041

5,434

At 31 March 2026

54,945

87,902

53,732

196,579

DEPRECIATION

At 1 April 2025

31,008

65,424

40,992

137,424

Charge for year

3,591

3,372

4,204

11,167

At 31 March 2026

34,599

68,796

45,196

148,591

NET BOOK VALUE

At 31 March 2026

20,346

19,106

8,536

47,988

At 31 March 2025

23,937

21,085

8,699

53,721

5.

STOCKS

2026

2025

£

£

Stocks

407,047

357,653

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

329,345

297,556

Prepayments and accrued income

9,943

10,615

339,288

308,171

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

50,000

50,000

Trade creditors

195,728

125,157

Corporation tax payable

57,119

22,394

Social security and other taxes

6,641

6,058

VAT

158,313

102,232

Accrued expenses

9,177

5,449

476,978

311,290

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bounce Back Loan

1,667

11,667

Hire purchase contracts

-

7,372

1,667

19,039

Amounts falling due in more than five years:

Repayable by instalments

Bounce Back Loan

1,667

11,667

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,667

11,667

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2025

513,094

Profit for the year

164,739

Dividends

(100,000

)

At 31 March 2026

577,833

12.	RELATED PARTY DISCLOSURES

There is no overall control of the company by any one person.