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REGISTERED NUMBER: 15406948 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 11 JANUARY 2024 TO 31 MAY 2025

FOR

NURALING GLOBAL LTD

NURALING GLOBAL LTD (REGISTERED NUMBER: 15406948)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 11 JANUARY 2024 TO 31 MAY 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

NURALING GLOBAL LTD (REGISTERED NUMBER: 15406948)

BALANCE SHEET

31 MAY 2025

| Notes | £ | £ |

| Fixed assets

| Intangible assets | 4 | 10,133 |  |

| Current assets

| Cash in hand | 100 |  |  |

| Creditors

| Amounts falling due within one year | 5 | 3,383 |  |

| Net current liabilities | (3,283 | ) |

| Total assets less current liabilities | 6,850 |  |

| Capital and reserves

| Called up share capital | 6 | 100 |  |

| Retained earnings | 6,750 |  |

| Shareholders' funds | 6,850 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 January 2026 and were signed by:

Mr D Peach - Director

NURALING GLOBAL LTD (REGISTERED NUMBER: 15406948)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 11 JANUARY 2024 TO 31 MAY 2025

1. | Statutory information

| Nuraling Global Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 15406948. The registered office and business address is Second Floor Twin Sails House, 34-40 West Quay Road, Poole, Dorset, BH15 1JF.

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.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of three years.

| Taxation

| Taxation for the period 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 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 period 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

| Change of accounting period

| On 26 June 2025 the company changed its accounting period end to 31 May, in line with the director's other companies.

3. | Employees and directors

| The average number of employees during the period was 1 .

NURALING GLOBAL LTD (REGISTERED NUMBER: 15406948)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 11 JANUARY 2024 TO 31 MAY 2025

4. | Intangible fixed assets

| Other

| intangible

| assets

£ |

| Cost

| Additions | 60,000 |  |

| Disposals | (40,800 | ) |

| At 31 May 2025 | 19,200 |  |

| Amortisation

| Charge for period | 9,067 |  |

| At 31 May 2025 | 9,067 |  |

| Net book value

| At 31 May 2025 | 10,133 |  |

5. | Creditors: amounts falling due within one year |

£ |

| Tax | 1,583 |  |

| Accruals and deferred income | 1,800 |  |

3,383 |  |

6. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | £1 | 100 |  |

| 100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

7. | Ultimate controlling party

| The Company is under the control of the Director, by virtue of their 90% holding of the issued voting share capital of the Company.