REGISTERED NUMBER: 11533398 (England and Wales)

Nakedhealth Ltd

Unaudited Financial Statements

for the Year Ended 31st August 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C F Maxwell-Jackson

Mr L D Williams

Mr R Jangra

REGISTERED OFFICE:

69 Lambeth Walk

London

SE11 6DX

REGISTERED NUMBER:

11533398 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Intangible assets

5

15,936

17,928

Property, plant and equipment

6

2,948

3,931

Investments

7

100

100

18,984

21,959

CURRENT ASSETS

Debtors

377,006

117,026

Cash at bank and in hand

523,784

184,275

900,790

301,301

CREDITORS

Amounts falling due within one year

394,449

47,574

NET CURRENT ASSETS

506,341

253,727

TOTAL ASSETS LESS CURRENT LIABILITIES

525,325

275,686

PROVISIONS FOR LIABILITIES

8

737

747

NET ASSETS

524,588

274,939

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

524,487

274,838

SHAREHOLDERS' FUNDS

524,588

274,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th December 2025 and were signed on its behalf by:

Mr L D Williams - Director

Mr C F Maxwell-Jackson - Director

Mr R Jangra - Director

1.	STATUTORY INFORMATION

Nakedhealth Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Nakedhealth Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

In the directors' assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2024

and 31st August 2025

19,920

AMORTISATION

At 1st September 2024

1,992

Amortisation for year

1,992

At 31st August 2025

3,984

NET BOOK VALUE

At 31st August 2025

15,936

At 31st August 2024

17,928

6.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1st September 2024

and 31st August 2025

7,515

DEPRECIATION

At 1st September 2024

3,584

Charge for year

983

At 31st August 2025

4,567

NET BOOK VALUE

At 31st August 2025

2,948

At 31st August 2024

3,931

7.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st September 2024

and 31st August 2025

100

NET BOOK VALUE

At 31st August 2025

100

At 31st August 2024

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

NKD World Ltd

Registered office: 69 Lambeth Walk, London, SE11 6DX

Nature of business: Advertising & film

%

Class of shares:

holding

Ordinary

100.00

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

737

747

Deferred

tax

£

Balance at 1st September 2024

747

Credit to Income Statement during year

(10

)

Balance at 31st August 2025

737

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

101

Ordinary

£1

101

101

10.	RELATED PARTY DISCLOSURES

Mr L D Williams

Director & shareholder

At the reporting date, the company owed £27,301 (2024: £27,279) to Mr Williams. This is an interest free loan, with no set repayment terms.

Mr C F Maxwell-Jackson

Director & shareholder

At the reporting date, the company owed £1,776 (2024: £1,776) to Mr Maxwell-Jackson. This is an interest free loan, with no set repayment terms.

Mr R Jangra

Director & shareholder

At the reporting date, the company owed £224 (2024: £196) to Mr Jangra. This is an interest free loan, with no set repayment terms.

NKD World Ltd

Subsidiary

At the reporting date, NKD World Ltd owed £3,134 (2024: £2,866) to the company. This is an interest free loan, with no set repayment terms.