Diet Health Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10570875

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,279		9,764

			7,279		9,764
CURRENT ASSETS
Debtors	5	1,798		1,178
Cash at bank and in hand		11,790		9,194

		13,588		10,372
Creditors: Amounts Falling Due Within One Year	6	(15,177 )		(11,760 )

NET CURRENT ASSETS (LIABILITIES)			(1,589 )		(1,388 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,690		8,376

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,383 )		(1,855 )

NET ASSETS			4,307		6,521

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			4,207		6,421

SHAREHOLDERS' FUNDS			4,307		6,521

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Diet Health Limited

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 20 October 2026 and were signed on its behalf by:

Mrs Deborah Norman

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Diet Health Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10570875 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, Surrey, SM6 7AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% straight line per annum
Computer Equipment	33% straight line per annum

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.

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

...CONTINUED

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Diet Health Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Financial Instruments - continued

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method

2.5. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with

in equity.

2.6. Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	23,293	2,361	2,392	28,046

As at 31 January 2026	23,293	2,361	2,392	28,046

Depreciation
As at 1 February 2025	13,876	2,334	2,072	18,282
Provided during the period	2,354	27	104	2,485

As at 31 January 2026	16,230	2,361	2,176	20,767

Net Book Value
As at 31 January 2026	7,063	-	216	7,279

As at 1 February 2025	9,417	27	320	9,764

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Diet Health Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,798	1,178

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	8,282	6,998
Taxation and social security	6,895	4,762

	15,177	11,760

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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