REGISTERED NUMBER: 09067410 (England and Wales)

INSTINCT WELLNESS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D I Akin

L Mainwaring

C J Norris

SECRETARY:

L Mainwaring

REGISTERED OFFICE:

Enigma House

76 High Street

Tarporley

Cheshire

CW6 0AT

REGISTERED NUMBER:

09067410 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

29,710

53,922

CURRENT ASSETS

Debtors

5

59,973

38,109

Cash at bank

1,060

1,061

61,033

39,170

CREDITORS

Amounts falling due within one year

6

50,586

43,310

NET CURRENT ASSETS/(LIABILITIES)

10,447

(4,140

)

TOTAL ASSETS LESS CURRENT LIABILITIES

40,157

49,782

CREDITORS

Amounts falling due after more than one year

7

271,510

209,530

NET LIABILITIES

(231,353

)

(159,748

)

CAPITAL AND RESERVES

Called up share capital

15,363

15,363

Share premium

130,500

130,500

Retained earnings

(377,216

)

(305,611

)

SHAREHOLDERS' FUNDS

(231,353

)

(159,748

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 24 September 2026 and were signed on its behalf by:

L Mainwaring - Director

1.	STATUTORY INFORMATION

Instinct Wellness 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the

goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery

of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Gym Equipment - ranging from 10% - 100%

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.

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

Despite the company presenting a net liability position, the accounts have been prepared on a going concern basis. The directors have confirmed that the parent company continues to financially support Instinct Wellness Ltd and has no intention in the near future of withdrawing its support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

143,751

1,566

3,167

148,484

Additions

766

265

800

1,831

At 31 December 2025

144,517

1,831

3,967

150,315

DEPRECIATION

At 1 January 2025

91,263

849

2,450

94,562

Charge for year

25,091

331

621

26,043

At 31 December 2025

116,354

1,180

3,071

120,605

NET BOOK VALUE

At 31 December 2025

28,163

651

896

29,710

At 31 December 2024

52,488

717

717

53,922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,908

3,636

Amounts owed by group undertakings

51,848

30,328

Other debtors

6,217

4,145

59,973

38,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,559

3,512

Trade creditors

6,685

2,449

Amounts owed to group undertakings

7,177

9,482

Taxation and social security

22,711

21,479

Other creditors

9,454

6,388

50,586

43,310

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

271,510

209,530

8.	RELATED PARTY DISCLOSURES

Enigma Holdings Group Limited

2025

2024

£

£

Amount due to related party at the balance sheet date

271,510

209,530

Enigma Holdings Group Limited is the parent company. The loan is unsecured and attracts interest at 5% per annum.