REGISTERED NUMBER: 07840072 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

NUKRAFT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J O'Connor

REGISTERED OFFICE:

St. Brandon's House

Great George Street

Bristol

BS1 5QT

REGISTERED NUMBER:

07840072 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Intangible assets

4

1,784

2,235

Tangible assets

5

12,226

4,208

14,010

6,443

CURRENT ASSETS

Stocks

351,747

439,964

Debtors

6

147,254

29,790

Cash at bank and in hand

200,979

61,014

699,980

530,768

CREDITORS

Amounts falling due within one year

7

400,492

301,867

NET CURRENT ASSETS

299,488

228,901

TOTAL ASSETS LESS CURRENT LIABILITIES

313,498

235,344

CREDITORS

Amounts falling due after more than one year

8

(886

)

(11,370

)

PROVISIONS FOR LIABILITIES

9

(3,057

)

(1,115

)

NET ASSETS

309,555

222,859

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

309,554

222,858

11

309,555

222,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 30 April 2026 and were signed by:

A J O'Connor - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

4,510

AMORTISATION

At 1 December 2024

2,275

Charge for year

451

At 30 November 2025

2,726

NET BOOK VALUE

At 30 November 2025

1,784

At 30 November 2024

2,235

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

22,736

488

23,224

Additions

9,886

1,189

11,075

At 30 November 2025

32,622

1,677

34,299

DEPRECIATION

At 1 December 2024

18,918

98

19,016

Charge for year

2,741

316

3,057

At 30 November 2025

21,659

414

22,073

NET BOOK VALUE

At 30 November 2025

10,963

1,263

12,226

At 30 November 2024

3,818

390

4,208

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

120,946

23,333

Other debtors

26,308

6,457

147,254

29,790

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,484

10,228

Trade creditors

9,530

20,868

Taxation and social security

31,326

41,445

Other creditors

349,152

229,326

400,492

301,867

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

886

11,370

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

3,057

1,115

Deferred

tax

£

Balance at 1 December 2024

1,115

Charge to Income Statement during year

1,942

Balance at 30 November 2025

3,057

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A J O'Connor.

11.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

Profit for the financial year

87,196

127,568

Dividends

(500

)

-

Net addition to reserves

86,696

127,568

Opening reserves

222,859

95,291

Closing reserves

309,555

222,859