Nemesis Laboratories UK Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13093455

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	72,073		55,482
Debtors	5	17,455		7,729
Cash at bank and in hand		361		7,895

		89,889		71,106
Creditors: Amounts Falling Due Within One Year	6	(340,419 )		(227,331 )

NET CURRENT ASSETS (LIABILITIES)			(250,530 )		(156,225 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(250,530 )		(156,225 )

NET LIABILITIES			(250,530 )		(156,225 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(250,630 )		(156,325 )

SHAREHOLDERS' FUNDS			(250,530)		(156,225)

For the year ending 31 December 2024 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Marta Ferrer Berenguer

Director

25/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Nemesis Laboratories UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13093455 . The registered office is 3-7 Temple Avenue, Suite 259 Temple Chambers, London, England, EC4Y 0DA.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Stocks

	2024	2023
	£	£
Stock	13,700	-
Finished goods	58,373	55,482

	72,073	55,482

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	17,455	6,155
VAT	-	1,574

	17,455	7,729

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Nemesis Laboratories UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	183,162	157,446
Bank loans and overdrafts	5,369	-
VAT	2,003	-
Amounts owed to related parties	149,885	69,885

	340,419	227,331

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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