REGISTERED NUMBER: 06129873 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

NUHA FOOTWEAR LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms N Halaby

REGISTERED OFFICE:

7a Shrieves Walk

STRATFORD-UPON-AVON

CV37 6GJ

REGISTERED NUMBER:

06129873 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Packwood Court

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

CURRENT ASSETS

Stocks

23,547

29,595

Debtors

5

1,365

-

Prepayments and accrued income

1,346

2,928

Cash at bank

14,809

22,061

41,067

54,584

CREDITORS

Amounts falling due within one year

6

30,092

29,010

NET CURRENT ASSETS

10,975

25,574

TOTAL ASSETS LESS CURRENT LIABILITIES

10,975

25,574

CREDITORS

Amounts falling due after more than one year

7

5,272

6,831

NET ASSETS

5,703

18,743

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,701

18,741

5,703

18,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

Ms N Halaby - Director

1.	STATUTORY INFORMATION

Nuha Footwear Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

1,606

DEPRECIATION

At 1 March 2025

and 28 February 2026

1,606

NET BOOK VALUE

At 28 February 2026

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,365

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,812

1,919

Trade creditors

18,604

18,025

Taxation and social security

1,039

3,229

Other creditors

8,637

5,837

30,092

29,010

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

5,272

6,831

8.	RELATED PARTY DISCLOSURES

At the year end the company owed Mrs N Halaby £6,362 (2025 - £4,082).

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of Ms N Halaby throughout the current period by virtue of ownership of 100% of the issued share capital.