Naked Nectar Ltd 30/11/2025 iXBRL

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
	_______	_______