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Company Registration No. 11177178 (England and Wales)
Nuonano Limited Unaudited accounts for the year ended 31 October 2025
Nuonano Limited Unaudited accounts Contents
Page
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Nuonano Limited Company Information for the year ended 31 October 2025
Director
Mehrdad Alibouri
Company Number
11177178 (England and Wales)
Registered Office
NUONANO LIMITED Lab 2, Epsilon House Enterprise Road,Chilworth Southampton SO16 7NS England
Accountants
Rohallah Bastam FAIA,FCPA 14 Fowler avenue Trumpington Cambridge CB2 9FH
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Nuonano Limited Accountants' report
Accountants' report to the director of Nuonano Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nuonano Limited for the year ended 31 October 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nuonano Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nuonano Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nuonano Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nuonano Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nuonano Limited. You consider that Nuonano Limited 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 accounts of Nuonano Limited. 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 accounts.
Rohallah Bastam FAIA,FCPA 14 Fowler avenue Trumpington Cambridge CB2 9FH 21 November 2025
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Nuonano Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,118 
2,118 
Tangible assets
19,147 
- 
21,265 
2,118 
Current assets
Debtors
3,112 
- 
Cash at bank and in hand
6,753 
95 
9,865 
95 
Creditors: amounts falling due within one year
(115,160)
(4,104)
Net current liabilities
(105,295)
(4,009)
Total assets less current liabilities
(84,030)
(1,891)
Creditors: amounts falling due after more than one year
(22,098)
- 
Net liabilities
(106,128)
(1,891)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(106,138)
(1,901)
Shareholders' funds
(106,128)
(1,891)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2025 and were signed on its behalf by
Mehrdad Alibouri Director Company Registration No. 11177178
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Nuonano Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Nuonano Limited is a private company, limited by shares, registered in England and Wales, registration number 11177178. The registered office is NUONANO LIMITED, Lab 2, Epsilon House, Enterprise Road,Chilworth, Southampton, SO16 7NS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RDB
Computer equipment
20% RDB
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Nuonano Limited Notes to the Accounts for the year ended 31 October 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
2,118 
At 31 October 2025
2,118 
Amortisation
At 1 November 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
2,118 
At 31 October 2024
2,118 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
- 
- 
- 
Additions
20,304 
3,631 
23,935 
At 31 October 2025
20,304 
3,631 
23,935 
Depreciation
Charge for the year
4,061 
727 
4,788 
At 31 October 2025
4,061 
727 
4,788 
Net book value
At 31 October 2025
16,243 
2,904 
19,147 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
115 
- 
Other debtors
2,997 
- 
3,112 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
927 
- 
Taxes and social security
4,087 
- 
Loans from directors
108,536 
3,454 
Accruals
1,610 
650 
115,160 
4,104 
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Nuonano Limited Notes to the Accounts for the year ended 31 October 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
22,098 
- 
9
Average number of employees
During the year the average number of employees was 3 (2024: 1).
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