Neonactive Ltd Company accounts

COMPANY REGISTRATION NUMBER: 15301165

Neonactive Ltd

Unaudited Financial Statements

30 November 2025

Neonactive Ltd

Financial Statements

Year ended 30 November 2025

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

Neonactive Ltd

Directors' Report

Year ended 30 November 2025

The directors present their report and the unaudited financial statements of the company for the year ended 30 November 2025 .

Directors

The directors who served the company during the year were as follows:

Mrs Bickerton
Mr Bickerton

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 17 August 2026 and signed on behalf of the board by:

Mrs Bickerton

Director

Registered office:

140 Lee Lane

Horwich

Bolton

BL6 7AF

Neonactive Ltd

Statement of Comprehensive Income

Year ended 30 November 2025

	2025	2024
Note	£	£
Turnover	74,566	82,386

	--------	--------
Gross profit	74,566	82,386

Administrative expenses	71,986	94,498
	--------	--------
Operating profit/(loss)	2,580	( 12,112)

		--------	--------
Profit/(loss) before taxation	5	2,580	( 12,112)

Tax on profit/(loss)	–	–
	-------	--------
Profit/(loss) for the financial year and total comprehensive income	2,580	( 12,112)
	-------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

Neonactive Ltd

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	6	95,700	95,700
Tangible assets	7	7,245	8,523
		---------	---------
		102,945	104,223

Current assets

Debtors	8	254	61
Cash at bank and in hand		10,488	9,100
		--------	-------
		10,742	9,161

Creditors: amounts falling due within one year	9	123,119	125,396
		---------	---------
Net current liabilities		112,377	116,235
		---------	---------
Total assets less current liabilities		( 9,432)	( 12,012)
		-------	--------
Net liabilities		( 9,432)	( 12,012)
		-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 9,532)	( 12,112)
	-------	--------
Shareholders deficit	( 9,432)	( 12,012)
	-------	--------

These financial statements have been prepared 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'.

For the year 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 year 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 .

Neonactive Ltd

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Mrs Bickerton

Director

Company registration number: 15301165

Neonactive Ltd

Statement of Changes in Equity

Year ended 30 November 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 December 2023	–	–	–

Loss for the year		( 12,112)	( 12,112)
	----	--------	--------
Total comprehensive income for the year	–	( 12,112)	( 12,112)

Issue of shares	100	–	100
	----	--------	--------
Total investments by and distributions to owners	100	–	100

At 30 November 2024	100	( 12,112)	( 12,012)

Profit for the year		2,580	2,580
	----	--------	--------
Total comprehensive income for the year	–	2,580	2,580

	----	--------	--------
At 30 November 2025	100	( 9,532)	( 9,432)
	----	--------	--------

Neonactive Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 140 Lee Lane, Horwich, Bolton, BL6 7AF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Tangible assets

Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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 or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Equipment	-	15% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	1,278	1,504
	-------	-------

6. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	95,700
	--------
Amortisation
At 1 December 2024 and 30 November 2025	–
	--------
Carrying amount
At 30 November 2025	95,700
	--------
At 30 November 2024	95,700
	--------

7. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	7,346	2,681	10,027
	-------	-------	--------
Depreciation
At 1 December 2024	1,102	402	1,504
Charge for the year	936	342	1,278
	-------	-------	--------
At 30 November 2025	2,038	744	2,782
	-------	-------	--------
Carrying amount
At 30 November 2025	5,308	1,937	7,245
	-------	-------	--------
At 30 November 2024	6,244	2,279	8,523
	-------	-------	--------

8. Debtors

	2025	2024
	£	£
Other debtors	254	61
	----	----

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Directors Loan	122,399	124,676
Other creditors	720	720
	---------	---------
	123,119	125,396
	---------	---------