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
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
Nubem Group Ltd
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
3,346
Creditors: amounts falling due within one year
(55,560)
Net current liabilities
(19,616)
Total assets less current liabilities
34,811
Creditors: amounts falling due after more than one year
(3,354)
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
Nubem Group Ltd
Notes to the Accounts
for the period from 15 May 2025 to 31 May 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
Franchise fee Master - straight line 8 years
Franchise fee Nubem - straight line 5 years
4
Intangible fixed assets
Other
Charge for the period
5,284
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
Additions
29,888
4,924
34,812
At 31 May 2026
29,888
4,924
34,812
Charge for the period
3,178
1,428
4,606
At 31 May 2026
3,178
1,428
4,606
At 31 May 2026
26,710
3,496
30,206
Amounts falling due within one year
Accrued income and prepayments
17,726
7
Creditors: amounts falling due within one year
2026
Bank loans and overdrafts
1,565
Taxes and social security
216
Loans from directors
42,143
8
Creditors: amounts falling due after more than one year
2026
9
Average number of employees
During the period the average number of employees was 3.