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Nano Beauty Limited

Registered Number
08181094
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Nano Beauty Limited
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | Williams, Jenetia

Company Secretary | WILLIAMS, Jenetia

Registered Address | Capital Office
| 124 City Road
| London
| EC1V 2NX

Place of Business | 8 Wimborne Avenue
| Chislehurst
| BR7 6RQ

Registered Number | 08181094 (England and Wales)

Nano Beauty Limited
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 547 |  |  |  | 729
|  |  |  | 547 |  |  |  | 729
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 30,150 |  |  |  | 45,195 |  |
Debtors | 5 | 60,838 |  |  |  | 55,961 |  |
Cash at bank and on hand |  | 4,493 |  |  |  | 99 |  |
|  | 95,481 |  |  |  | 101,255 |  |
Creditors amounts falling due within one year | 6 | (147,989) |  |  |  | (147,889) |  |
Net current assets (liabilities) |  |  |  | (52,508) |  |  |  | (46,634)
Total assets less current liabilities |  |  |  | (51,961) |  |  |  | (45,905)
Creditors amounts falling due after one year | 7 |  |  | (50,762) |  |  |  | (62,887)
Net assets |  |  |  | (102,723) |  |  |  | (108,792)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (102,823) |  |  |  | (108,892)
Shareholders' funds |  |  |  | (102,723) |  |  |  | (108,792)

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 August 2026, and are signed on its behalf by:
Williams, Jenetia Director Registered Company No. 08181094

Nano Beauty Limited
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 1,899 |  | 1,899
| At 31 August 25 | 1,899 |  | 1,899
| Depreciation and impairment
| At 01 September 24 | 1,170 |  | 1,170
| Charge for year | 182 |  | 182
| At 31 August 25 | 1,352 |  | 1,352
| Net book value
| At 31 August 25 | 547 |  | 547
| At 31 August 24 | 729 |  | 729

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 30,150 |  | 45,195
| Total | 30,150 |  | 45,195

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 166 |  | 2,110
| Other debtors | 60,672 |  | 53,851
| Total | 60,838 |  | 55,961

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 37,673 |  | 39,401
| Taxation and social security | 104,436 |  | 105,487
| Other creditors | 2,331 |  | -
| Accrued liabilities and deferred income | 3,549 |  | 3,001
| Total | 147,989 |  | 147,889

| The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 50,762 |  | 62,887
| Total | 50,762 |  | 62,887

8. | Related party transactions
--- | ---
| Other debtors include an overdrawn directors loan account of £59,144. The balance was repaid within nine months of the year end.