15 May 2025 false No description of principal activity Taxfiler 2024.6 SC848756 business:PrivateLimitedCompanyLtd 2025-05-15 2026-05-31 SC848756 2025-05-14 SC848756 2025-05-15 2026-05-31 SC848756 business:AuditExempt-NoAccountantsReport 2025-05-15 2026-05-31 SC848756 business:FilletedAccounts 2025-05-15 2026-05-31 SC848756 2026-05-31 SC848756 business:Director1 2025-05-15 2026-05-31 SC848756 business:RegisteredOffice 2025-05-15 2026-05-31 SC848756 core:WithinOneYear 2026-05-31 SC848756 core:AfterOneYear 2026-05-31 SC848756 core:ShareCapital core:PreviouslyStatedAmount 2026-05-31 SC848756 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-05-31 SC848756 core:PreviouslyStatedAmount 2026-05-31 SC848756 business:SmallEntities 2025-05-15 2026-05-31 SC848756 countries:Scotland 2025-05-15 2026-05-31 SC848756 core:PlantMachinery 2025-05-15 2026-05-31 SC848756 core:ComputerEquipment 2025-05-15 2026-05-31 SC848756 core:IntangibleAssetsOtherThanGoodwill 2025-05-14 SC848756 core:IntangibleAssetsOtherThanGoodwill 2025-05-15 2026-05-31 SC848756 core:IntangibleAssetsOtherThanGoodwill 2026-05-31 SC848756 core:PlantMachinery 2025-05-14 SC848756 core:ComputerEquipment 2025-05-14 SC848756 core:PlantMachinery 2026-05-31 SC848756 core:ComputerEquipment 2026-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC848756 (Scotland)
Nubem Group Ltd Unaudited accounts for the period from 15 May 2025 to 31 May 2026
Nubem Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nubem Group Ltd Company Information for the period from 15 May 2025 to 31 May 2026
Director
Otavio de Freitas Ferreira
Company Number
SC848756 (Scotland)
Registered Office
8h Belgrave Terrace Aberdeen Aberdeenshire AB25 2NS Scotland
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Nubem Group Ltd Statement of financial position as at 31 May 2026
2026
Notes
£
Fixed assets
Intangible assets
4
24,221
Tangible assets
5
30,206
54,427
Current assets
Inventories
6,500
Debtors
6
26,098
Cash at bank and in hand
3,346
35,944
Creditors: amounts falling due within one year
7
(55,560)
Net current liabilities
(19,616)
Total assets less current liabilities
34,811
Creditors: amounts falling due after more than one year
8
(3,354)
Net assets
31,457
Capital and reserves
Called up share capital
100
Profit and loss account
31,357
Shareholders' funds
31,457
For the period ending 31 May 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2026 and were signed on its behalf by
Otavio de Freitas Ferreira Director Company Registration No. SC848756
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Nubem Group Ltd Notes to the Accounts for the period from 15 May 2025 to 31 May 2026
1
Statutory information
Nubem Group Ltd is a private company, limited by shares, registered in Scotland, registration number SC848756. The registered office is 8h Belgrave Terrace, Aberdeen, Aberdeenshire, AB25 2NS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Plant and machinery - straight line 5 years
Computer equipment
Computer equipment - straight line 3 years
Intangible fixed assets
Franchise fee Master - straight line 8 years Franchise fee Nubem - straight line 5 years
4
Intangible fixed assets
Other
£
Cost
At 15 May 2025
-
Additions
29,505
At 31 May 2026
29,505
Amortisation
At 15 May 2025
-
Charge for the period
5,284
At 31 May 2026
5,284
Net book value
At 31 May 2026
24,221
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Nubem Group Ltd Notes to the Accounts for the period from 15 May 2025 to 31 May 2026
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 15 May 2025
-
-
-
Additions
29,888
4,924
34,812
At 31 May 2026
29,888
4,924
34,812
Depreciation
Charge for the period
3,178
1,428
4,606
At 31 May 2026
3,178
1,428
4,606
Net book value
At 31 May 2026
26,710
3,496
30,206
6
Debtors
2026
£
Amounts falling due within one year
VAT
2,161
Trade debtors
6,211
Accrued income and prepayments
17,726
26,098
7
Creditors: amounts falling due within one year
2026
£
Bank loans and overdrafts
1,565
Trade creditors
11,096
Taxes and social security
216
Loans from directors
42,143
Accruals
540
55,560
8
Creditors: amounts falling due after more than one year
2026
£
Bank loans
3,354
9
Average number of employees
During the period the average number of employees was 3.
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