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COMPANY REGISTRATION NUMBER: 08293308

Fusion Targeted Nutrition Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2024

Fusion Targeted Nutrition Limited

Financial Statements

Year ended 30 November 2024

Contents | Page

Officers and professional advisers | 1

Statement of financial position | 2

Notes to the financial statements | 4

Fusion Targeted Nutrition Limited

Officers and Professional Advisers

THE BOARD OF DIRECTORS | N Mouchebeuf
| M A Wall

REGISTERED OFFICE | Unit 3 Sand Lane Business Park
| Sand Lane
| Sandy
| Bedfordshire
| SG19 2DQ

ACCOUNTANTS | Streets
| Chartered accountants
| Potton House
| Wyboston Lakes
| Great North Road
| Wyboston
| Bedfordshire
| MK44 3BZ

Fusion Targeted Nutrition Limited

Statement of Financial Position

30 November 2024

| 2024 | 2023
Note | £ | £

Fixed assets

Tangible assets | 5 | 8,116 | 11,476

Current assets

Stocks | 233,040 | 233,040
Debtors | 6 | 667,561 | 614,623
Cash at bank and in hand | 891,242 | 1,048,424
| ------------ | ------------
| 1,791,843 | 1,896,087

Creditors: amounts falling due within one year | 7 | 300,947 | 555,928
| ------------ | ------------
Net current assets | 1,490,896 | 1,340,159
| ------------ | ------------
Total assets less current liabilities | 1,499,012 | 1,351,635

Provisions | 2,030 | 2,871
| ------------ | ------------
Net assets | 1,496,982 | 1,348,764
| ------------ | ------------

Capital and reserves

Called up share capital | 10 | 10
Profit and loss account | 1,496,972 | 1,348,754
| ------------ | ------------
Shareholders funds | 1,496,982 | 1,348,764
| ------------ | ------------

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 30 November 2024 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 .

Fusion Targeted Nutrition Limited

Statement of Financial Position (continued)

30 November 2024
These financial statements were approved by the board of directors and authorised for issue on 13 March 2026 , and are signed on behalf of the board by:

M A Wall
Director

Company registration number: 08293308

Fusion Targeted Nutrition Limited

Notes to the Financial Statements

Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3 Sand Lane Business Park, Sand Lane, Sandy, Bedfordshire, SG19 2DQ.
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 and are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
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.
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:

| Plant and machinery | - | 25% reducing balance
| Office equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2023: 13 ).
5. Tangible assets

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 December 2023 and 30 November 2024 | 93,161 | 10,036 | 103,197
| -------- | -------- | ---------
Depreciation |  |  |
At 1 December 2023 | 83,811 | 7,910 | 91,721
Charge for the year | 2,338 | 1,022 | 3,360
| -------- | -------- | ---------
At 30 November 2024 | 86,149 | 8,932 | 95,081
| -------- | -------- | ---------
Carrying amount |  |  |
At 30 November 2024 | 7,012 | 1,104 | 8,116
| -------- | -------- | ---------
At 30 November 2023 | 9,350 | 2,126 | 11,476
| -------- | -------- | ---------

6. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 225,400 | 131,152
Other debtors | 442,161 | 483,471
| --------- | ---------
| 667,561 | 614,623
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 64,404 | 226,277
Corporation tax | 214,681 | 283,474
Social security and other taxes | 19,469 | 42,741
Other creditors | 2,393 | 3,436
| --------- | ---------
| 300,947 | 555,928
| --------- | ---------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2024 | 2023
| £ | £
Not later than 1 year | – | 7,660
| ---- | -------

9. Directors' advances, credits and guarantees
The directors maintain loan account with the company. At the beginning of the year the company owed the directors £580 (2023: £262). During the year there were advances to the directors of £136,752 (2023: £97,344) and repayments of £136,442 (2023: £97,792). At the year end date the company owed the directors £25. During the year the was £245 of interest charged and no amounts were written off. During prior years, a one off loan of £500,000 was taken by the directors. At the beginning of the year the outstanding balance the directors owed was £320,143. Repayments during the year amounted to £61,850. At the year end date the directors owed the company £264,638. During the year interest was charged of £6,344 and no amounts have been written off. The loan is repayable on demand.