Registration number: 12844024

Now Living Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Now Living Ltd

Company Information

Directors

Mrs Fiona Seemon Tsung Mr Hootan Michael Hoodfar

Registered office

1 Market Hill Calne Wiltshire SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Now Living Ltd

(Registration number: 12844024)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	790	1,551
Investment property	5	739,000	164,000
		739,790	165,551
Current assets
Debtors	6	43,119	187,741
Cash at bank and in hand		145,405	996
		188,524	188,737
Creditors: Amounts falling due within one year	7	(28,897)	(23,346)
Net current assets		159,627	165,391
Total assets less current liabilities		899,417	330,942
Creditors: Amounts falling due after more than one year	7	(685,254)	(341,147)
Provisions for liabilities		(57,043)	(5,428)
Net assets/(liabilities)		157,120	(15,633)
Capital and reserves
Called up share capital		1,000	1,000
Revaluation reserve		243,182	23,140
Retained earnings		(87,062)	(39,773)
Shareholders' funds/(deficit)		157,120	(15,633)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:
 

Now Living Ltd

(Registration number: 12844024)
Balance Sheet as at 31 August 2025 (continued)

......................................... Mrs Fiona Seemon Tsung Director

......................................... Mr Hootan Michael Hoodfar Director

Now Living Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT

These financial statements were authorised for issue by the Board on 29 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% Straight Line

Now Living Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Now Living Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	5,285	5,285
Additions	109	109
At 31 August 2025	5,394	5,394
Depreciation
At 1 September 2024	3,734	3,734
Charge for the year	870	870
At 31 August 2025	4,604	4,604
Carrying amount
At 31 August 2025	790	790
At 31 August 2024	1,551	1,551

5	Investment properties

	2025 £
At 1 September	164,000
Additions	303,342
Fair value adjustments	271,658
At 31 August	739,000

The fair value of the property at 31st August 2025 has been arrived at on the basis of a valuation carried out at the date by the director of the company, who is not a professionally qualified valuer. The valuation of £739,000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

Now Living Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Other debtors	43,119	187,741
	43,119	187,741

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	326
Accruals and deferred income	405	426
Other creditors	28,492	22,594
	28,897	23,346

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	685,254	341,147

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	504,038	99,453
Other borrowings	181,216	241,694
	685,254	341,147