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Naked Nectar Ltd
Filleted accounts
30 November 2025
Company registration number: 16089355
Naked Nectar Ltd
Directors and other information

| Directors | H R Thomas |
|  | K A Anderson |
| Company number | 16089355 |
| Registered office | Sheepstead Folly |
|  | Sheepstead Road |
|  | Marcham |
|  | Abingdon |
|  | OX13 6QG |
| Accountants | Cox Hinkins & Co. Limited |
|  | Accountants and Taxation Advisors |
|  | The Old Dairy |
|  | 12 Stephen Road |
|  | Headington |
|  | Oxford |
|  | OX3 9AY |

Naked Nectar Ltd
Balance sheet
30th November 2025

|  |  | 30/11/25 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 12,745 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  |  |  | 12,745 |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 4,626 |  |  |  |  |  |
Cash at bank and in hand |  |  | 29,162 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  | 33,788 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 46,158) |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
Net current liabilities |  |  |  |  | ( 12,370) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Net assets |  |  |  |  | 375 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  | 1 |  |  |  |
Share premium account |  |  |  |  | 1,980 |  |  |  |
Profit and loss account |  |  |  |  | ( 1,606) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Shareholders funds |  |  |  |  | 375 |  |  |  |
|  |  |  |  | _______ |  |  |  |

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 August 2026 , and are signed on behalf of the board by:
H R Thomas
Director
Company registration number: 16089355
Naked Nectar Ltd
Notes to the financial statements
Period ended 30th November 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Sheepstead Folly, Sheepstead Road, Marcham, Abingdon, OX13 6QG. The company's principal activity during the period was that of the production and sale of honey .
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any Tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 years straight line |
| Fittings fixtures and equipment | - | 25 % | straight line
| Biological assets | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Biological assets | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 19th November 2024 | - | - | - | - |  |  |
| Additions | 6,882 | 684 | 7,000 | 14,566 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th November 2025 | 6,882 | 684 | 7,000 | 14,566 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 19th November 2024 | - | - | - | - |  |  |
| Charge for the year | 334 | 29 | 1,458 | 1,821 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th November 2025 | 334 | 29 | 1,458 | 1,821 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30th November 2025 | 6,548 | 655 | 5,542 | 12,745 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Creditors: amounts falling due within one year

|  |  | 30/11/25 |
|  |  | £ |
| Other creditors |  | 46,158 |
|  |  | _______ |

7. Called up share capital
Issued, called up and fully paid

|  |  | 30/11/25 |  |  |  |  |  |
|  |  | No |  | £ |  |  |  |
| Ordinary shares of £ 0.01 each |  | 125 |  | 1.25 |  |  |  |
|  |  | _______ |  | _______ |  |  |  |