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Registered number: 10948746
Nucleus (Bristol) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Nucleus (Bristol) Ltd
Contents
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Nucleus (Bristol) Ltd
Company Information
For The Year Ended 31 October 2025
Company Information
Director Dr S Nair
Company Number 10948746
Registered Office Severn House
Hazell Drive
Newport
NP10 8FY
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Nucleus (Bristol) Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10948746
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,605 -
2,605 -
CURRENT ASSETS
Debtors 5 788,001 93,928
Cash at bank and in hand 984,990 3,077,879
1,772,991 3,171,807
Creditors: Amounts Falling Due Within One Year 6 (1,224,578 ) (3,071,789 )
NET CURRENT ASSETS (LIABILITIES) 548,413 100,018
TOTAL ASSETS LESS CURRENT LIABILITIES 551,018 100,018
NET ASSETS 551,018 100,018
CAPITAL AND RESERVES
Called up share capital 7 100,000 100,000
Profit and Loss Account 451,018 18
SHAREHOLDERS' FUNDS 551,018 100,018
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Nucleus (Bristol) Ltd
Balance Sheet (continued)
As At 31 October 2025
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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr S Nair
Director
23 July 2026
The notes on pages 4 to 6 form part of these financial statements.
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Nucleus (Bristol) Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Nucleus (Bristol) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10948746 . The registered office is Severn House, Hazell Drive, Newport, NP10 8FY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Nucleus (Bristol) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 2,377
Additions 2,679
As at 31 October 2025 5,056
Depreciation
As at 1 November 2024 2,377
Provided during the period 74
As at 31 October 2025 2,451
Net Book Value
As at 31 October 2025 2,605
As at 1 November 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 132,644 -
Other debtors 655,357 93,928
788,001 93,928
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,042,630 2,826,327
Taxation and social security 181,948 245,462
1,224,578 3,071,789
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100,000 100,000
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Nucleus (Bristol) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Related Party Transactions
Related Parties
Common director and shareholder
During the year, the related party companies received unsecured, interest free, repayable on demand loans from the company. At the balance sheet date the amounts due from the related party companies was £123,073 (2024: £93,927).
Nucleus Newport Ltd 
Common shareholder 
The company received income of £187,283 (2024: £279,430). At the balance sheet date the amount payable  to Nucleus Newport Ltd was £ 487,403.
Support Services
The company paid professional fees to Support services of £140,616.
Nucleus Corporate Services Pvt Ltd
The company paid professional services to Nucleus Corporate Services Pvt Ltd of £350,541. At the balance sheet date the amount due to Nucleus Corporate Services Pvt Ltd was £ 91,161.
Nucleus Consultancy Services Pte Ltd 
The company received income of £367,443 from Nucleus Consultancy Services Pte Ltd. At the balance sheet date the amount due from Nucleus Consultancy Services Pte Ltd was £ 132,644.
Dr S Nair
Director
Dr S Nair received a salary of £84,095 during the year (2024: £NIL) and commission of £9.472 (2024: £NIL).
During the year, the director provided an unsecured interest free repayable on demand loan to the company. At the balance sheet date, the amount due to the director was £25,842 (2024: £25,842).
 Vyoma Nair
Shareholder 
Mrs Vyoma Nair received a salary of £84,095 during the year (2024: £NIL).
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