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COMPANY REGISTRATION NUMBER: 08568340

NUTRITIONAL FOCUS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2025

NUTRITIONAL FOCUS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30th JUNE 2025

Contents | Page

Officers and professional advisers | 1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

NUTRITIONAL FOCUS LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors | R Kirkham
| A Kirkham

Registered office | 47 Wallace Fields
| Epsom
| KT17 3AX

Accountants | Colne Valley Business Services LLP t/a Cloke & Co
| Chartered Certified Accountants
| 106-107 Dowgate Hill House
| 14-16 Dowgate Hill
| London
| EC4R 2SU

NUTRITIONAL FOCUS LIMITED

CHARTERED CERTIFIED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NUTRITIONAL FOCUS LIMITED

YEAR ENDED 30th JUNE 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nutritional Focus Limited for the year ended 30th June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Nutritional Focus Limited, as a body, in accordance with the terms of our engagement letter dated 14th August 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Nutritional Focus Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nutritional Focus Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Nutritional Focus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Nutritional Focus Limited. You consider that Nutritional Focus Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Nutritional Focus Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Colne Valley Business Services LLP t/a Cloke & Co Chartered Certified Accountants
106-107 Dowgate Hill House 14-16 Dowgate Hill London EC4R 2SU

NUTRITIONAL FOCUS LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 11,741 | 14,609

CURRENT ASSETS

Debtors | 6 | 204,128 |  | 189,981
Cash at bank and in hand | 28,248 |  | 55,092
| --------- |  | ---------
| 232,376 |  | 245,073

CREDITORS: amounts falling due within one year | 7 | 7,740 |  | 17,254
| --------- |  | ---------
NET CURRENT ASSETS |  | 224,636 | 227,819
|  | --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 236,377 | 242,428
|  | --------- | ---------
NET ASSETS |  | 236,377 | 242,428
|  | --------- | ---------

CAPITAL AND RESERVES

Called up share capital |  | 100 | 100
Profit and loss account |  | 236,277 | 242,328
|  | --------- | ---------
SHAREHOLDERS FUNDS |  | 236,377 | 242,428
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30th June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

NUTRITIONAL FOCUS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 18 March 2026 , and are signed on behalf of the board by:

R Kirkham
Director

Company registration number: 08568340

NUTRITIONAL FOCUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30th JUNE 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47 Wallace Fields, Epsom, KT17 3AX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 20% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1st July 2024 | 57,530 | 13,287 | 70,817
Additions | – | 707 | 707
| -------- | -------- | --------
At 30th June 2025 | 57,530 | 13,994 | 71,524
| -------- | -------- | --------
Depreciation |  |  |
At 1st July 2024 | 47,291 | 8,917 | 56,208
Charge for the year | 2,560 | 1,015 | 3,575
| -------- | -------- | --------
At 30th June 2025 | 49,851 | 9,932 | 59,783
| -------- | -------- | --------
Carrying amount |  |  |
At 30th June 2025 | 7,679 | 4,062 | 11,741
| -------- | -------- | --------
At 30th June 2024 | 10,239 | 4,370 | 14,609
| -------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 204,128 | 189,981
| --------- | ---------

Included within other debtors is a loan of £158,000 which is repayable after one year.
7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | – | 10,651
Social security and other taxes | 1,641 | 1,643
Other creditors | 6,099 | 4,960
| ------- | --------
| 7,740 | 17,254
| ------- | --------

8. Directors' advances, credits and guarantees
Other debtors includes £32,080 (2024: £31,561) due from a Director. The loan is interest bearing and repyable on demand.
9. Related party transactions
The company was under the control of Mr Kirkham throughout the current period. R Kirkham is the managing director and sole shareholder. During the year, the company distributed dividends of £1,000.(2024 - £ nil ).