DJ's Health Mantra Limited - Filleted accounts

Registered number

05905210

DJ's Health Mantra Limited

Filleted Accounts

31 March 2026

DJ's Health Mantra Limited
Registered number:		05905210
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		112,050			35,000
Tangible assets	4		6,312			7,680
			118,362			42,680

Current assets
Stocks		174,692			67,920
Debtors	5	350,612			29,917
Investments held as current assets	6	-			1,550
Cash at bank and in hand		13,418			161,341
		538,722			260,728

Creditors: amounts falling due within one year	7	(538,156)			(242,258)

Net current assets			566			18,470

Total assets less current liabilities			118,928			61,150

Creditors: amounts falling due after more than one year	8		-			(12,112)

Net assets			118,928			49,038

Capital and reserves
Called up share capital			200			200
Profit and loss account			118,728			48,838

Shareholders' funds			118,928			49,038

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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.




Rajkumar Jain
Director
Approved by the board on 18 September 2026

DJ's Health Mantra Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets - Goodwill
	Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	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.

	Leased assets
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Functional and presentation currency
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			56		8


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					35,000
	Additions					89,500
	At 31 March 2026					124,500

	Amortisation
	Provided during the year					12,450
	At 31 March 2026					12,450

	Net book value
	At 31 March 2026					112,050
	At 31 March 2025					35,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	2,000		30,314		32,314
	Additions	-		2,210		2,210
	Disposals	(2,000)		-		(2,000)
	At 31 March 2026	-		32,524		32,524

	Depreciation
	At 1 April 2025	-		24,634		24,634
	Charge for the year	-		1,578		1,578
	At 31 March 2026	-		26,212		26,212

	Net book value
	At 31 March 2026	-		6,312		6,312
	At 31 March 2025	2,000		5,680		7,680


5	Debtors			2026		2025
£					£

	Trade debtors			18,489		22,417
	Other debtors			332,123		7,500
				350,612		29,917


6	Investments held as current assets			2026		2025
£					£
	Fair value
	Unlisted investments			-		1,550



7	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			50,616		19,461
	Trade creditors			164,445		85,111
	Taxation and social security costs			60,837		15,855
	Other creditors			262,258		121,831
				538,156		242,258


8	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		12,112


9	Related party transactions

	Included within other creditors is director's loan of £254,856 (2025- £109,735)


10	Controlling party

	The Director, Rajkumar Jain is the ultimate controlling party.


11	Other information

	DJ's Health Mantra Limited is a private company limited by shares and incorporated in England. Its registered office is:
	75 Cranbrook Road
	Ilford
	Essex
	IG1 4PG