CELLNUTRITION DIRECT UK LTD

Registered Number
09887324
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

Company Information
for the year from 1 December 2024 to 30 November 2025


Director	KELLEHER, John


Company Secretary	KELLEHER, John


Registered Address	The Collective
	106 High Street West
	Sunderland
	SR1 1TX


Registered Number	09887324 (England and Wales)

CELLNUTRITION DIRECT UK LTD

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	29,057		97,235
Cash at bank and on hand		1,133		-
		30,190		97,235
Creditors amounts falling due within one year	4	(71,835)		(69,560)
Net current assets (liabilities)			(41,645)		27,675
Total assets less current liabilities			(41,645)		27,675
Creditors amounts falling due after one year	5		(49,064)		(49,064)
Net assets			(90,709)		(21,389)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(90,711)		(21,391)
Shareholders' funds			(90,709)		(21,389)

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 17 August 2026, and are signed on its behalf by:

KELLEHER, John
Director
Registered Company No. 09887324

CELLNUTRITION DIRECT UK LTD

Notes to the Financial Statements
for the year ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	76	464
Amounts owed by group undertakings	27,138	94,928
Other debtors	1,843	1,843
Total	29,057	97,235

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,569	1,800
Amounts owed to related parties	56,023	56,323
Taxation and social security	1,223	10,417
Accrued liabilities and deferred income	1,020	1,020
Total	71,835	69,560

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	49,064	49,064
Total	49,064	49,064