NUMANA UK LTD - Filleted accounts

Registered number

12176917

NUMANA UK LTD

Filleted Accounts

31 August 2025

NUMANA UK LTD
Registered number:		12176917
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		976			1,534
Tangible assets	4		386			514
			1,362			2,048

Current assets
Debtors	5	2,584			2,584
Cash at bank and in hand		8			106
		2,592			2,690

Creditors: amounts falling due within one year	6	(58,726)			(55,020)

Net current liabilities			(56,134)			(52,330)

Net liabilities			(54,772)			(50,282)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(54,872)			(50,382)

Shareholders' funds			(54,772)			(50,282)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R. DHILLON
Director
Approved by the board on 29 May 2026

NUMANA UK LTD
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Intangible fixed assets			£
	Patents:

	Cost
	At 1 September 2024			2,790
	At 31 August 2025			2,790

	Amortisation
	At 1 September 2024			1,256
	Provided during the year			558
	At 31 August 2025			1,814

	Net book value
	At 31 August 2025			976
	At 31 August 2024			1,534

	The intangible fixed assets are being amortised over its estimated economic life of 5 years.


4	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 September 2024			642
	At 31 August 2025			642

	Depreciation
	At 1 September 2024			128
	Charge for the year			128
	At 31 August 2025			256

	Net book value
	At 31 August 2025			386
	At 31 August 2024			514


5	Debtors	2025		2024
£			£

	Trade debtors	524		524
	Other debtors	2,060		2,060
		2,584		2,584


6	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	(33)		(180)
	Other creditors	58,759		55,200
		58,726		55,020


7	Other information

	NUMANA UK LTD is a private company limited by shares and incorporated in England. Its registered office is:
	128 City Road
	London
	United Kingdom
	EC1V 21NX