1 November 2024 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP133413022024-11-012025-10-31133413022025-10-31133413022024-10-3113341302core:WithinOneYear2025-10-3113341302core:WithinOneYear2024-10-3113341302core:ShareCapital2025-10-3113341302core:ShareCapital2024-10-3113341302core:RetainedEarningsAccumulatedLosses2025-10-3113341302core:RetainedEarningsAccumulatedLosses2024-10-3113341302bus:Director12024-11-012025-10-3113341302bus:RegisteredOffice2024-11-012025-10-31133413022023-11-012024-10-311334130212024-11-012025-10-3113341302countries:EnglandWales2024-11-012025-10-3113341302bus:AuditExemptWithAccountantsReport2024-11-012025-10-3113341302bus:PrivateLimitedCompanyLtd2024-11-012025-10-3113341302bus:SmallEntities2024-11-012025-10-3113341302bus:FullAccounts2024-11-012025-10-31
Company registration number:
13341302
Nezouh Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
OJC Accountancy Services
17 King Henrys Road, Kingston Upon Thames, Surrey, KT1 3QA, United Kingdom
Nezouh Ltd
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Nezouh Ltd
Year ended
31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Nezouh Ltd
for the year ended
31 October 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Nezouh Ltd
, as a body, in accordance with the terms of my engagement letter dated 12 June 2025. My work has been undertaken solely to prepare for your approval the
financial statements
of
Nezouh Ltd
and state those matters that I have agreed to state to the Board of Directors of
Nezouh Ltd
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Nezouh Ltd
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Nezouh Ltd
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 profit of
Nezouh Ltd
. You consider that
Nezouh Ltd
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Nezouh Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
OJC Accountancy Services
17 King Henrys Road
Kingston Upon Thames
Surrey
KT1 3QA
United Kingdom
Date:
17 July 2026
Nezouh Ltd
Statement of Financial Position
31 October 2025
20252024
Note££
Current assets    
Debtors 5
85,645
 
26,949
 
Cash at bank and in hand
4,275
 
4,959
 
89,920
 
31,908
 
Creditors: amounts falling due within one year 6
(89,178
 )
(42,897
 )
Net current assets/(liabilities)
742
 
(10,989
 )
Total assets less current liabilities 742   (10,989 )
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
732
 
(10,999
 )
Shareholders funds/(deficit)
742
 
(10,989
 )
For the year ending
31 October 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.
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
17 July 2026
, and are signed on behalf of the board by:
Y Suen
Director
Company registration number:
13341302
Nezouh Ltd
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

Nezouh Limited is a private company limited by shares and is registered in England and Wales. The address of the registered office and principal place of business is
Flat 7, 98 Sutherland Avenue Flat 7
98 Sutherland Avenue
,
London
,
W9 2QR
, United Kingdom.

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', other than where additional disclosure is required to show a true and fair view.

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.

Revenue

Revenue comprises production funding receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.
Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the Statement of Financial Position until further costs are incurred or profits anticipated. At this point the deferred income is released to the Statement of Income and Retained Earnings.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Interest income

Interest income is recognised in profit or loss using the effective interest method.
CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours
CREDITORS
Short term creditors are measured at the transaction price, less any impairment

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

5 Debtors

20252024
££
Trade debtors
85,635
 
15,397
 
Other debtors
10
 
11,552
 
85,645
 
26,949
 
Short term debtors are measured at the transaction price, less any impairment.

6 Creditors: amounts falling due within one year

20252024
££
Trade creditors -  
6,013
 
Taxation and social security
512
  -  
Other creditors
88,666
 
36,884
 
89,178
 
42,897
 

7 Controlling party

Throughout the period the company was under the control of the directors by virtue of their shareholding.

8 Share capital

Allotted, called up and fully paid
10 (2023 - 10) Ordinary shares of £1.00 each