Nano Beauty Limited


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)

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.

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.

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.

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.