Nuem Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13675237

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,140		2,378

			2,140		2,378
CURRENT ASSETS
Debtors	5	20,118		38,878
Cash at bank and in hand		3,353		27,154

		23,471		66,032
Creditors: Amounts Falling Due Within One Year	6	(25,540 )		(31,451 )

NET CURRENT ASSETS (LIABILITIES)			(2,069 )		34,581

TOTAL ASSETS LESS CURRENT LIABILITIES			71		36,959

NET ASSETS			71		36,959

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(29 )		36,859

SHAREHOLDERS' FUNDS			71		36,959

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Nuem Limited

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

Mr Bernard Dorenkamp

Director

29th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Nuem Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13675237 . The registered office is 71 - 75, Shelton Street Covent Garden , London, WC2H 9JQ.

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

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

25%

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

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	4,909
Additions	475

As at 31 October 2025	5,384

...CONTINUED

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Nuem Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	2,531
Provided during the period	713

As at 31 October 2025	3,244

Net Book Value
As at 31 October 2025	2,140

As at 1 November 2024	2,378

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,978	38,384
Other debtors	12,140	494

	20,118	38,878

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32	50
Other creditors	1,280	1,336
Taxation and social security	24,228	30,065

	25,540	31,451

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Bernard Dorenkamp	10,442	-	-	-	10,442

Interest charged on loan. S455 charge applied if loan not repaid within 9 months.

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