| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Nowhere Group Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Nowhere Group Limited |
| Nowhere Group Limited (Registered number: 04189963) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Nowhere Group Limited |
| Company Information |
| for the Year Ended 31 January 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 6 Lichfield Street |
| Burton-on-Trent |
| Staffordshire |
| DE14 3RD |
| Nowhere Group Limited (Registered number: 04189963) |
| Balance Sheet |
| 31 January 2026 |
| 31.1.26 | 31.1.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| Nowhere Group Limited (Registered number: 04189963) |
| Balance Sheet - continued |
| 31 January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Nowhere Group Limited (Registered number: 04189963) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| Nowhere Group Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Tangible fixed assets are included at cost less depreciation and impairment. |
| 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 Income Statement, 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 balance sheet date. |
| Nowhere Group Limited (Registered number: 04189963) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Trade debtors |
| Short term debtors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss. |
| Trade creditors |
| Short term creditors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss. |
| Grants |
| Grants received towards revenue expenditure are recognised as other income in the year in which the revenue expenditure is incurred. |
| Grants received towards capital expenditure are accounted for on the accruals basis and are released to the profit and loss account to match the depreciation policy of the asset to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Nowhere Group Limited (Registered number: 04189963) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 February 2025 |
| Additions |
| Disposals |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Interest |
| in other |
| participating | Other |
| interests | investments | Totals |
| £ | £ | £ |
| COST |
| At 1 February 2025 | 25 | 25 |
| Additions | - | 62,525 |
| At 31 January 2026 | 25 | 62,550 |
| NET BOOK VALUE |
| At 31 January 2026 | 25 | 62,550 |
| At 31 January 2025 | 25 | 25 |
| Nowhere Group Limited (Registered number: 04189963) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Associated company |
| Registered office: |
| Nature of business: |
| % |
| Class of shares: | holding |
| £ | £ |
| Aggregate capital and reserves |
| 6. | DEBTORS |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Nowhere Group Limited (Registered number: 04189963) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025: |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| The loans are interest free and repayable on demand. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The company is under the control of N Udall, one of the directors of the company, by virtue of him holding 55.6% of the ordinary share capital. |