REGISTERED NUMBER: 09195197 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Close Nutrition (Newton) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J C Close

Prof G L Close

REGISTERED OFFICE:

8 Warren Drive

Newton-Le-Willows

Merseyside

WA12 0BX

REGISTERED NUMBER:

09195197 (England and Wales)

ACCOUNTANTS:

McParland Williams Limited

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

FIXED ASSETS

Tangible assets

4

39,922

37,374

CURRENT ASSETS

Debtors

5

56,335

33,963

Cash at bank

47,003

50,964

103,338

84,927

CREDITORS

Amounts falling due within one year

6

40,891

17,011

NET CURRENT ASSETS

62,447

67,916

TOTAL ASSETS LESS CURRENT LIABILITIES

102,369

105,290

RESERVES

Retained earnings

102,369

105,290

SHAREHOLDERS' FUNDS

102,369

105,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Mrs J C Close - Director

1.	STATUTORY INFORMATION

Close Nutrition (Newton) 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.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

33% on cost

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.

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 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

18,691

41,775

6,267

66,733

Additions

14,459

-

939

15,398

At 31 August 2025

33,150

41,775

7,206

82,131

DEPRECIATION

At 1 September 2024

3,738

23,162

2,459

29,359

Charge for year

6,630

4,653

1,567

12,850

At 31 August 2025

10,368

27,815

4,026

42,209

NET BOOK VALUE

At 31 August 2025

22,782

13,960

3,180

39,922

At 31 August 2024

14,953

18,613

3,808

37,374

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

54,749

30,957

Other debtors

1,586

3,006

56,335

33,963

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

616

900

Taxation and social security

20,217

15,051

Other creditors

20,058

1,060

40,891

17,011