REGISTERED NUMBER: 12168490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

OBJECTIVE NUTRITION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C P Daley

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

12168490 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Tangible assets

4

6,378

1,201

Investments

5

272,082

-

278,460

1,201

CURRENT ASSETS

Stocks

6

176,819

87,200

Debtors

7

105,470

136,462

Cash at bank

385,864

207,079

668,153

430,741

CREDITORS

Amounts falling due within one year

8

222,379

97,272

NET CURRENT ASSETS

445,774

333,469

TOTAL ASSETS LESS CURRENT LIABILITIES

724,234

334,670

PROVISIONS FOR LIABILITIES

9

1,595

300

NET ASSETS

722,639

334,370

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

722,539

334,270

SHAREHOLDERS' FUNDS

722,639

334,370

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

C P Daley - Director

1.	STATUTORY INFORMATION

Objective Nutrition Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents amounts receivable for sale of nutritional supplements, excluding value added tax..

Turnover from the sale of goods is recognised when the significant risks and rewards and ownership of the goods have been passed to the buyer (usually on dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transactions will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Unquoted investments held as fixed assets are stated at fair (estimated market) value. Changes in fair value are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

2,000

Additions

8,767

At 31 March 2025

10,767

DEPRECIATION

At 1 April 2024

799

Charge for year

3,590

At 31 March 2025

4,389

NET BOOK VALUE

At 31 March 2025

6,378

At 31 March 2024

1,201

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Other

272,082

-

6.

STOCKS

2025

2024

£

£

Stocks

176,819

87,200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

13

407

Prepayments

105,457

136,055

105,470

136,462

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

215,292

94,111

Other creditors

877

-

Directors' current accounts

4,210

1,761

Accrued expenses

2,000

1,400

222,379

97,272

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,595

300

Deferred

tax

£

Balance at 1 April 2024

300

Provided during year

1,295

Balance at 31 March 2025

1,595

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

C P Daley

Balance outstanding at start of year

1,282

1,902

Amounts advanced

2,928

-

Amounts repaid

-

(620

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,210

1,282

This loan was repaid in full by 31 December 2025.