LDN NOOTS LTD


Directors	PEER, Zain
	SHAIKH, Shehzaad Mohammed


Registered Address	20-22 Wenlock Road
	London
	N1 7GU


Registered Number	12181448 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,484		3,526
			1,484		3,526
Current assets
Stocks	4	187,165		83,963
Debtors	5,6	124,022		90,302
Cash at bank and on hand		309,952		225,112
		621,139		399,377
Creditors amounts falling due within one year	7	(642,636)		(534,726)
Net current assets (liabilities)			(21,497)		(135,349)
Total assets less current liabilities			(20,013)		(131,823)
Creditors amounts falling due after one year	8		(8,239)		(13,277)
Net assets			(28,252)		(145,100)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(28,254)		(145,102)
Shareholders' funds			(28,252)		(145,100)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2026, and are signed on its behalf by:

PEER, Zain
Director
Registered Company No. 12181448

LDN NOOTS LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements. The net liability position at the year end arises from trading losses incurred in the company's earlier years as it invested in building and growing the business. The company grew turnover and returned to profit in the year, reducing the net liability position. The directors are satisfied that the company's trading performance, together with its continued access to its financing facilities, provides a sound basis for continued operation.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

The net liability position at the year end arises from trading losses incurred in the company's earlier years as it invested in building and growing the business. The company grew turnover and returned to profit in the year, reducing the net liability position. The directors are satisfied that the company's trading performance, together with its continued access to its financing facilities, provides a sound basis for continued operation.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		10

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	2,147	6,124	8,271
At 31 August 25	2,147	6,124	8,271
Depreciation and impairment
At 01 September 24	2,147	2,598	4,745
Charge for year	-	2,042	2,042
At 31 August 25	2,147	4,640	6,787
Net book value
At 31 August 25	-	1,484	1,484
At 31 August 24	-	3,526	3,526

4.	Stocks

	2025	2024
	£	£
Finished goods	143,223	83,963
Other stocks	43,942	-
Total	187,165	83,963

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	35,406	11,014
Other debtors	47,011	39,345
Prepayments and accrued income	5,905	4,243
Total	88,322	54,602

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	35,700	35,700
Total	35,700	35,700

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	125,549	164,737
Bank borrowings and overdrafts	209,118	134,211
Taxation and social security	9,916	5,259
Other creditors	288,837	220,236
Accrued liabilities and deferred income	9,216	10,283
Total	642,636	534,726

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	8,239	13,277
Total	8,239	13,277

9.	Related party transactions
	At 31 August 2025, the company owed £50,245 (2024: £51,105) to its directors. The loan is unsecured, interest-free, and repayable on demand.

10.	Controlling party
	The company is jointly controlled by its two shareholders, each holding 50% of the issued share capital. There is therefore no single ultimate controlling party.