Company registration number: 09859809
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Nood Boutique Limited
Pages for filing with the Registrar
Company registration number: 09859809
Nood Boutique Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 1,256 1,010
1,256 1,010
Current assets
Stocks 14,323 15,079
Debtors 6 3,673 2,665
Cash at bank and in hand 68,168 54,670
86,164 72,414
Creditors: amounts falling due within one
year 		7 (29,430) (27,306)
Net current assets 56,734 45,108
Total assets less current liabilities 57,990 46,118
NET ASSETS 57,990 46,118
Capital and reserves
Called up share capital 102 102
Profit and loss account 57,888 46,016
TOTAL EQUITY 57,990 46,118
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09859809
Nood Boutique Limited
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs A McIlwaine, Director
14 May 2026
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Nood Boutique Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Nood Boutique Limited is a private company registered in England and Wales. Its registered number is 09859809. The company is limited by shares. Its registered office is Hillgate Place, 77 Middle Hillgate, Stockport, Cheshire, SK1 3EH. Its principal place of business is 36 Beech Road, Chorlton, M21 9EL.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 33% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Computer equipment - 33% reducing balance
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Nood Boutique Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4 Average number of employees
During the year the average number of employees was 4 (2024 - 4).
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 6,789
Additions 624
At 31 August 2025 7,413
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Nood Boutique Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Tangible fixed assets - continued
Depreciation
At 1 September 2024 5,779
Charge for year 378
At 31 August 2025 6,157
Net book value
At 31 August 2025 1,256
At 31 August 2024 1,010
6 Debtors
2025 2024
£ £
Trade debtors 2,055 1,982
Other debtors 875 -
Prepayments and accrued income 743 683
3,673 2,665
7 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 18,504 16,903
Amounts owed to directors 1,003 5,424
Other creditors 11 18
Taxation 6,011 2,761
VAT payable 3,545 1,891
Social security and other tax 356 309
29,430 27,306
8 Controlling party
The ultimate controlling party is Mrs A McIlwaine.
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