Registration number: 13995328

NUTtoo Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

NUTtoo Limited

(Registration number: 13995328)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	17,933	-
Investment property		2,383,751	1,890,219
		2,401,684	1,890,219
Current assets
Debtors		39,835	18,353
Cash at bank and in hand		9,542	14,763
		49,377	33,116
Creditors: Amounts falling due within one year	5	(1,089,064)	(330,337)
Net current liabilities		(1,039,687)	(297,221)
Total assets less current liabilities		1,361,997	1,592,998
Creditors: Amounts falling due after more than one year	6	(1,583,005)	(1,700,000)
Net liabilities		(221,008)	(107,002)
Capital and reserves
Called up share capital		100	100
Profit and loss account		(221,108)	(107,102)
Total equity		(221,008)	(107,002)

NUTtoo Limited

(Registration number: 13995328)
Abridged Balance Sheet as at 31 March 2025

For the financial year ending 31 March 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 14 December 2025 and signed on its behalf by:
 

Dr E Kavouridi

Director

Mr J Irish

Director

NUTtoo Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
137 Kensington Church Street
London
W8 7LP

These financial statements were authorised for issue by the Board on 14 December 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

These financial statements have been prepared on a going concern basis. Of the company's current liabilities an amount is owed to related companies controlled by the directors, who have agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

NUTtoo Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% Straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Total £
Cost or valuation
Additions	23,911
At 31 March 2025	23,911
Depreciation
Charge for the year	5,978
At 31 March 2025	5,978
Carrying amount
At 31 March 2025	17,933

Investment properties

	2025 £
At 1 April	1,890,219
Additions	493,532
At 31 March	2,383,751

There has been no valuation of investment property by an independent valuer.

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £58,500 (2024 - £Nil).

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £1,583,005 (2024 - £1,700,000).

NUTtoo Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

7	Related party transactions

Advances to directors

Dr E Kavouridi During the period Dr E Kavouridi went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £673 (2024 - £306). At the year end the amount outstanding from Dr E Kavouridi was £673 (2024 - £306).

Summary of transactions with other related parties

Included within other creditors is the balance of £780,507 being the amount owed to Elekav Limited, an associated company.

Included within other creditors is the balance of £236,463 being the amount owed to JIVET Limited, a company controlled by one of the directors.