NUTROLIQ LTD


Director	ADEY, Christopher Sean


Registered Address	Lytchett House 13 Freeland Park
	Wareham Road
	Poole
	BH16 6FA


Registered Number	12608014 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		470		20
			470		20
Current assets
Stocks	4	32,009		19,482
Debtors		8,021		5,518
Cash at bank and on hand		25,129		21,028
		65,159		46,028
Creditors amounts falling due within one year	5	(40,806)		(34,680)
Net current assets (liabilities)			24,353		11,348
Total assets less current liabilities			24,823		11,368
Net assets			24,823		11,368
Capital and reserves
Called up share capital			1		1
Profit and loss account			24,822		11,367
Shareholders' funds			24,823		11,368

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 September 2025, and are signed on its behalf by:

ADEY, Christopher Sean
Director
Registered Company No. 12608014

NUTROLIQ LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company continues to adopt a going concern basis in preparing its financial statements.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	1,576	1,576
Additions	678	678
At 31 May 25	2,254	2,254
Depreciation and impairment
At 01 June 24	1,556	1,556
Charge for year	228	228
At 31 May 25	1,784	1,784
Net book value
At 31 May 25	470	470
At 31 May 24	20	20

4.	Stocks

	2025	2024
	£	£
Other stocks	32,009	19,482
Total	32,009	19,482

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	26,066	20,631
Other creditors	14,352	13,661
Accrued liabilities and deferred income	388	388
Total	40,806	34,680


	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.