Zizi & Saisai LIMITED

Zizi & Saisai LIMITED
Statement of Financial Position
As at 31 August 2026

	Notes	31/08/2026 £	31/08/2025 £
Fixed assets
Intangible fixed assets	3	5,351	5,351
Tangible fixed assets	4	11,560	37,005
		16,911	42,356
Current assets
Stocks		14,271	9,208
Debtors		16,719	6,833
Cash at bank and in hand		105,857	113,771
		136,847	129,812
Creditors: amount falling due within one year		(70,691)	(85,759)
Net current assets		66,156	44,053

Total assets less current liabilities		83,067	86,409
Creditors: amount falling due after more than one year		2	3
Net assets		83,069	86,412

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		82,969	86,312
Shareholders' funds		83,069	86,412

For the year ended 31 August 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 October 2026 and were signed on its behalf by:

-------------------------------
Zhi Li
Director

Zizi & Saisai LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 August 2026

General Information

Zizi & Saisai LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06957431, registration address 26 Chalk Farm Road, London, NW1 8AG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	4 Straight Line
Fixtures and Fittings	4 Straight Line
Computer Equipment	4 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 6 (2025 : 6).

Intangible fixed assets

Cost	Goodwill	Other	Total
	£	£	£
At 01 September 2025	8,000	351	8,351
Additions	-	-	-
Disposals	-	-	-
At 31 August 2026	8,000	351	8,351
Amortisation
At 01 September 2025	3,000	-	3,000
Charge for year	-	-	-
On disposals	-	-	-
At 31 August 2026	3,000	-	3,000
Net book values
At 31 August 2026	5,000	351	5,351
At 31 August 2025	5,000	351	5,351

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 September 2025	11,795	172,459	17,804	202,058
Additions	-	-	209	209
Disposals	-	-	-	-
At 31 August 2026	11,795	172,459	18,013	202,267
Depreciation
At 01 September 2025	3,706	145,473	15,874	165,053
Charge for year	2,949	21,461	1,244	25,654
On disposals	-	-	-	-
At 31 August 2026	6,655	166,934	17,118	190,707
Net book values
Closing balance as at 31 August 2026	5,140	5,525	895	11,560
Opening balance as at 01 September 2025	8,089	26,986	1,930	37,005

Share Capital

Allotted, called up and fully paid	31/08/2026 £		31/08/2025 £
100 Class A shares of £1.00 each	100		100
	100		100

Reports Dated : 12/10/2026	Registered Number: 06957431
England and Wales
ZIZI & SAISAI LIMITED
Abridged Accounts

Period of accounts Start date: 01 September 2025 End date: 31 August 2026