NewBusiness.Dev Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07756990

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		227		465

			227		465
CURRENT ASSETS
Debtors	5	94,341		94,166
Cash at bank and in hand		804,222		743,692

		898,563		837,858
Creditors: Amounts Falling Due Within One Year	6	(63,015 )		(67,955 )

NET CURRENT ASSETS (LIABILITIES)			835,548		769,903

TOTAL ASSETS LESS CURRENT LIABILITIES			835,775		770,368

PROVISIONS FOR LIABILITIES
Deferred Taxation			(57 )		(116 )

NET ASSETS			835,718		770,252

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			835,618		770,152

SHAREHOLDERS' FUNDS			835,718		770,252

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NewBusiness.Dev Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Katrin Newman

Director

12/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

NewBusiness.Dev Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07756990 . The registered office is 13 Freelands Park, Wareham Road, Lytchett Matravers, Poole, BH16 6FA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

50% on cost

2.4. Stocks and Work in Progress

Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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NewBusiness.Dev Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Sales, marketing and distribution	5	5

	5	5

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	9,117
Additions	455
Disposals	(4,339 )

As at 31 August 2025	5,233

Depreciation
As at 1 September 2024	8,652
Provided during the period	693
Disposals	(4,339 )

As at 31 August 2025	5,006

Net Book Value
As at 31 August 2025	227

As at 1 September 2024	465

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	85,991	67,366
Prepayments and accrued income	8,350	26,800

	94,341	94,166

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,358	1,258
Corporation tax	47,199	44,535
Other taxes and social security	2,470	2,618
VAT	10,155	17,786
Accruals and deferred income	1,833	1,758

	63,015	67,955

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NewBusiness.Dev Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Roger Newman	-	7,000	7,000	-	-
Mrs Katrin Newman	-	7,000	7,000	-	-

The above loan is unsecured, interest free and repayable on demand.

9. Ultimate Controlling Party

The company's ultimate controlling party is its Directors by virtue of their ownership of 100% of the issued share capital in the company.

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