REGISTERED NUMBER: 10660090 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NUTRALEYA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Aleya Khatun Chowdhury

SECRETARY:

Aleya Khatun Chowdhury

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

10660090 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Tangible assets

4

407

479

CURRENT ASSETS

Stocks

5

4,380

5,790

Debtors

6

263

465

Cash at bank

63

151

4,706

6,406

CREDITORS

Amounts falling due within one year

7

99,743

94,063

NET CURRENT LIABILITIES

(95,037

)

(87,657

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(94,630

)

(87,178

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

(94,631

)

(87,179

)

SHAREHOLDERS' FUNDS

(94,630

)

(87,178

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

Aleya Khatun Chowdhury - Director

1.	STATUTORY INFORMATION

Nutraleya 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 and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s principal activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

15% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

No material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern have been indentified by the director.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

1,450

DEPRECIATION

At 1 April 2024

971

Charge for year

72

At 31 March 2025

1,043

NET BOOK VALUE

At 31 March 2025

407

At 31 March 2024

479

5.

STOCKS

2025

2024

£

£

Stocks

4,380

5,790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

263

465

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

2,729

2,166

Directors' current accounts

96,414

91,177

Accrued expenses

600

720

99,743

94,063

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 April 2024

(87,179

)

Deficit for the year

(7,452

)

At 31 March 2025

(94,631

)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Throughout the current and preceding years, the Company remained under the control of its director, A K Chowdhury, due to her ownership of the Company's entire issued share capital.

As of the balance sheet date, the company had an outstanding amount of £96,414 owed to its director (2024: £91,177). The loan is non-interest bearing and may be repaid in full at short notice upon request.