REGISTERED NUMBER: 16351107 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

28 MARCH 2025 TO 31 DECEMBER 2025

FOR

NANOBEBE AI LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr I Brenner

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

16351107 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

489

CURRENT ASSETS

Stocks

80,691

Debtors

5

6,878

Cash at bank

8,502

96,071

CREDITORS

Amounts falling due within one year

6

(93,331

)

NET CURRENT ASSETS

2,740

TOTAL ASSETS LESS CURRENT LIABILITIES

3,229

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

3,129

SHAREHOLDERS' FUNDS

3,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr I Brenner - Director

1.	STATUTORY INFORMATION

Nanobebe AI 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.

Computer equipment

-

25% on reducing balance

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 period comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

499

At 31 December 2025

499

DEPRECIATION

Charge for period

10

At 31 December 2025

10

NET BOOK VALUE

At 31 December 2025

489

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

6,878

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

13,996

Amounts owed to group undertakings

75,916

Taxation and social security

819

Other creditors

2,600

93,331

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

8.	RELATED PARTY DISCLOSURES

Nanobebe Limited

The ultimate controlling party.

During the period the company purchased goods from Nanobebe Limited totalling £75,916 . Below is

the amount due to Nanobebe Limited at the balance sheet date as disclosed in note 7 of the financial statements.

£

Amount due to related party at the balance sheet date

75,916

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Nanobebe Limited.

The parent company, which is incorporated in Israel, owns 100% of the share capital of the company.