| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| FOR |
| NAGEENA LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| FOR |
| NAGEENA LIMITED |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| NAGEENA LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 12 Victoria Road |
| Barnsley |
| South Yorkshire |
| S70 2BB |
| BANKERS: |
| 1st Floor, Copia House |
| Dodworth |
| Barnsley |
| South Yorkshire |
| S75 3SP |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| BALANCE SHEET |
| 30 MARCH 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| BALANCE SHEET - continued |
| 30 MARCH 2025 |
| The directors acknowledge their 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 were approved for issue by the Board of Directors and authorised for issue on |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| Nageena Limited is a |
| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements. |
| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. |
| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. |
| Intangible fixed assets |
| Intangible fixed assets are amortised so as to write off the cost of the asset over the useful economic life of the asset as follows: |
| Website - 3 years straight line |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: |
| Computer equipment | - 20% on cost |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Stock |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs to purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using average costing formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| Work in progress is valued on the basis of direct cost plus attributable overheads based on normal level of activity. |
| Finished goods are valued at the lower of cost and estimated selling price less costs to complete and sell, cost being valued at direct cost plus attributable overheads based on normal level of activity. |
| Going concern |
| The financial statements have been prepared on a going concern basis as the directors have indicated a willingness to support the company on a financial basis for the foreseeable future. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Website |
| development |
| costs |
| £ |
| COST |
| At 31 March 2024 |
| and 30 March 2025 |
| AMORTISATION |
| At 31 March 2024 |
| Amortisation for year |
| At 30 March 2025 |
| NET BOOK VALUE |
| At 30 March 2025 |
| At 30 March 2024 |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Computer |
| fittings | equipment | Totals |
| £ | £ | £ |
| COST |
| At 31 March 2024 |
| Additions |
| At 30 March 2025 |
| DEPRECIATION |
| At 31 March 2024 |
| Charge for year |
| At 30 March 2025 |
| NET BOOK VALUE |
| At 30 March 2025 |
| At 30 March 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| Additions |
| At 30 March 2025 |
| NET BOOK VALUE |
| At 30 March 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| Directors' current accounts | 33,671 | - |
| VAT |
| Called up share capital not paid |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| VAT | - | 541 |
| Other creditors |
| Accruals and deferred income |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted and issued: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| A Ordinary | £1 | 20 | 20 |
| B Ordinary | £1 | 20 | 20 |
| C Ordinary | £1 | 20 | 20 |
| D Ordinary | £1 | 20 | 20 |
| E Ordinary | £1 | 20 | 20 |
| 100 | 100 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the year ended 30 March 2025 and the period ended 30 March 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| NAGEENA LIMITED (REGISTERED NUMBER: 07397238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 MARCH 2025 |
| 11. | RELATED PARTY DISCLOSURES |
| Other related parties |
| 2025 | 2024 |
| £ | £ |
| Amounts advanced to related parties | 14,365 | 615,340 |
| Amounts received from related parties | 64,700 | - |
| Amounts reassigned | - | 100 |
| Amounts due to related parties | 356,537 | 312,702 |
| Amounts due from related parties | 215,162 | 221,662 |