Nestopia Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15006800

Nestopia Limited

Filleted Unaudited Financial Statements

31 July 2025

Nestopia Limited

Financial Statements

Year ended 31 July 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Nestopia Limited

Officers and Professional Advisers

The board of directors	R G Smith
	O M Davies

Registered office	Suite B Abbots Place
	Walnut Tree Close
	Guildford
	Surrey
	GU1 4RW

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Nestopia Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Nestopia Limited

Year ended 31 July 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 July 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Nestopia Limited

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	290	–

Current assets

Debtors	5	46,130	502
Cash at bank and in hand		19,059	2,461
		--------	-------
		65,189	2,963

Creditors: amounts falling due within one year	6	277,759	25,480
		---------	--------
Net current liabilities		212,570	22,517
		---------	--------
Total assets less current liabilities		( 212,280)	( 22,517)

Creditors: amounts falling due after more than one year	7	–	6,000
		---------	--------
Net liabilities		( 212,280)	( 28,517)
		---------	--------

Capital and reserves

Called up share capital	8	2	2
Share premium account		10,000	–
Profit and loss account		( 222,282)	( 28,519)
		---------	--------
Shareholders deficit		( 212,280)	( 28,517)
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Nestopia Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

R G Smith

Director

Company registration number: 15006800

Nestopia Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite B Abbots Place, Walnut Tree Close, Guildford, Surrey, GU1 4RW.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Revenue recognition

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

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Depreciation

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

	Computer Equipment	-	33% straight line

4. Tangible assets

	Equipment
	£
Cost
At 1 August 2024	–
Additions	316
	----
At 31 July 2025	316
	----
Depreciation
At 1 August 2024	–
Charge for the year	26
	----
At 31 July 2025	26
	----
Carrying amount
At 31 July 2025	290
	----
At 31 July 2024	–
	----

5. Debtors

	2025	2024
	£	£
Other debtors	46,130	502
	--------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	166,577	–
Corporation tax	506	–
Other creditors	110,676	25,480
	---------	--------
	277,759	25,480
	---------	--------

Included within other creditors is £95,001 (2024 : £nil) of convertible debt .

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	6,000
	----	-------

8. Called up share capital

During the year, the company issued 422,222 Ordinary shares of £0.000001 each for a total consideration of £10,000.

9. Controlling party

In the opinion of the directors, there is no one controlling party of the company .