Nutri-Align Ltd

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Statement of Changes in Equity	7
Notes to the Financial Statements	8—10

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Nutri-Align Ltd

Company No. 07765823

Director's Report For The Year Ended 28 February 2025

Director's Report

The director presents her report and the financial statements for the year ended 28 February 2025.

Directors

The director who held office during the year were as follows:

Mrs Megan McManners

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mrs Megan McManners

Director

21/10/2025

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Nutri-Align Ltd

Accountant's Report

For The Year Ended 28 February 2025

Accountant's Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nutri-Align Ltd for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the director of Nutri-Align Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nutri-Align Ltd and state those matters that we have agreed to state to the director of Nutri-Align Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Nutri-Align Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nutri-Align Ltd . You consider that Nutri-Align Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nutri-Align Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

21/10/2025

Inform Accounting Ltd

St James House

65 Mere Green Road

Sutton Coldfield

West Midlands

B75 5BY

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Nutri-Align Ltd

Profit and Loss Account

For The Year Ended 28 February 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		675,608	645,012
Cost of sales		(342,003 )	(330,093 )

GROSS PROFIT		333,605	314,919

Distribution costs		(67,471 )	(100,615 )
Administrative expenses		(136,259 )	(128,613 )
Other operating income		1,850	2,340

OPERATING PROFIT		131,725	88,031
Other interest receivable and similar income		621	382
Interest payable and similar charges		(42,534 )	(23,555 )

PROFIT BEFORE TAXATION		89,812	64,858
Tax on Profit		(22,458 )	(16,083 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		67,354	48,775

The notes on pages 8 to 10 form part of these financial statements.

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Nutri-Align Ltd

Balance Sheet

As At 28 February 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		500		1,238
Investments	5		-		5,333

			500		6,571
CURRENT ASSETS
Stocks	6	60,211		84,599
Debtors	7	107,939		65,774
Cash at bank and in hand		18,412		2,775

		186,562		153,148
Creditors: Amounts Falling Due Within One Year	8	(144,725 )		(109,931 )

NET CURRENT ASSETS (LIABILITIES)			41,837		43,217

TOTAL ASSETS LESS CURRENT LIABILITIES			42,337		49,788

Creditors: Amounts Falling Due After More Than One Year	9		(6,500 )		(21,126 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(125 )		(304 )

NET ASSETS			35,712		28,358

CAPITAL AND RESERVES
Called up share capital	11		1		1
Profit and Loss Account			35,711		28,357

SHAREHOLDERS' FUNDS			35,712		28,358

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Nutri-Align Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mrs Megan McManners

Director

21/10/2025

The notes on pages 8 to 10 form part of these financial statements.

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Nutri-Align Ltd

Statement of Changes in Equity

For The Year Ended 28 February 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 March 2023	1	21,582	21,583
Profit for the year and total comprehensive income	-	48,775	48,775

Dividends paid	-	(42,000)	(42,000)

As at 29 February 2024 and 1 March 2024	1	28,357	28,358


Profit for the year and total comprehensive income	-	67,354	67,354

Dividends paid	-	(60,000)	(60,000)

As at 28 February 2025	1	35,711	35,712

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Nutri-Align Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

Nutri-Align Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07765823 . The registered office is St James House, 65 Mere Green Road, Sutton Coldfield, West Midlands, B75 5BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Nutri-Align Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2024	7,972

As at 28 February 2025	7,972

Depreciation
As at 1 March 2024	6,734
Provided during the period	738

As at 28 February 2025	7,472

Net Book Value
As at 28 February 2025	500

As at 1 March 2024	1,238

5. Investments

	Listed
	£
Cost or Valuation
As at 1 March 2024	5,333
Disposals	(5,333 )

As at 28 February 2025	-

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	5,333

6. Stocks

	2025	2024
	£	£
Finished goods	60,211	84,599

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Nutri-Align Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,777
Amounts owed by participating interests	52,636	40,015
Other debtors	55,303	22,982

	107,939	65,774

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	749	3,058
Bank loans and overdrafts	82,013	44,829
Other creditors	39,325	47,715
Taxation and social security	22,638	14,329

	144,725	109,931

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,500	21,126

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	125	304

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mrs Megan McManners	(19,920 )	(34,170 )	19,920	-	(34,170 )

The above loan is unsecured, repayable on demand with interest charged at the market rate.

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Director	Mrs Megan McManners

Secretary	Mrs Megan McManners

Company Number	07765823

Registered Office	St James House
	65 Mere Green Road
	Sutton Coldfield
	West Midlands
	B75 5BY

Accountants	Inform Accounting Ltd
	St James House
	65 Mere Green Road
	Sutton Coldfield
	West Midlands
	B75 5BY