Nendle_Manufacturing_Limited_30_Sep_2025_companies_house_set_of

Nendle Manufacturing Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Nendle Manufacturing Limited

Year ended

30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Nendle Manufacturing Limited

for the year ended

30 September 2025

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Nendle Manufacturing Limited

, as a body, in accordance with the terms of our engagement letter dated 9 November 2022. Our work has been undertaken solely to prepare for your approval the

financial statements

Nendle Manufacturing Limited

and state those matters that we have agreed to state to the Board of Directors of

Nendle Manufacturing Limited

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Nendle Manufacturing Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Nendle Manufacturing Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and loss of

Nendle Manufacturing Limited

. You consider that

Nendle Manufacturing Limited

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nendle Manufacturing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

SAB&T (UK) Ltd ta JMC Accountancy

Suite C, 15 Buckwins Square

Burnt Mills Industrial Estate

Basildon

Essex

SS13 1BJ

United Kingdom

Date:

9 June 2026

Nendle Manufacturing Limited

Statement of Financial Position

30 September 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	59,579		69,292
Current assets
Stocks		9,332		6,980
Debtors	6	133,037		304,068
Cash at bank and in hand		169,412		141,551
		311,781		452,599
Creditors: amounts falling due within one year	7	(84,992	)	(187,292	)
Net current assets		226,789		265,307
Total assets less current liabilities		286,368		334,599
Creditors: amounts falling due after more than one year	8	-		(7,500	)
Net assets		286,368		327,099
Capital and reserves
Called up share capital		100		100
Profit and loss account		286,268		326,999
Shareholders funds		286,368		327,099

For the year ending

30 September 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

9 June 2026

, and are signed on behalf of the board by:

Mr J Grosvenor

Director

Company registration number:

02499873

Nendle Manufacturing Limited

Notes to the Financial Statements

Year ended

30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

8 Kelvin Road

Manor Trading Estate

Benfleet

Essex

SS7 4QB

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% Reducing Balance
Office equipment	20% straight line
Fixtures and fittings	25% Reducing Balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

10.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 October 2024	87,502
Additions	901
At 30 September 2025	88,403
Depreciation
At 1 October 2024	18,210
Charge	10,614
At 30 September 2025	28,824
Carrying amount
At 30 September 2025	59,579
At 30 September 2024	69,292

6 Debtors

	2025	2024
	£	£
Trade debtors	126,643	296,183
Other debtors	6,394	7,885
	133,037	304,068

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,500	10,000
Trade creditors	13,831	10,528
Taxation and social security	53,907	121,608
Other creditors	9,754	45,156
	84,992	187,292

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	-		7,500

9 Director's advances, credit and guarantees

At the beginning of the Financial Year, the Director, Mr. Jamie Grosvenor, was owed £17,704.00 from funding the company. At the end of the financial year, they were owed £1,130.00.