Company No: 10308571 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Christopher Imrie

REGISTERED OFFICE	Baird House
	Scotswood Road
	Newcastle Upon Tyne
	NE4 7DF
	United Kingdom

COMPANY NUMBER

10308571 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,408		1,760
		1,408		1,760
Current assets
Debtors	4	21,105		11,805
Cash at bank and in hand		234		1,491
		21,339		13,296
Creditors: amounts falling due within one year	5	( 32,359)		( 24,795)
Net current liabilities		(11,020)		(11,499)
Total assets less current liabilities		(9,612)		(9,739)
Net liabilities		( 9,612)		( 9,739)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 9,712 )		( 9,839 )
Total shareholder's deficit		( 9,612)		( 9,739)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Naissance Cortex Limited (registered number: 10308571) were approved and authorised for issue by the Director on 28 August 2026. They were signed on its behalf by:

Christopher Imrie Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Naissance Cortex Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Baird House, Scotswood Road, Newcastle Upon Tyne, NE4 7DF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Naissance Cortex Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 September 2024	2,200		2,200
At 31 August 2025	2,200		2,200
Accumulated depreciation
At 01 September 2024	440		440
Charge for the financial year	352		352
At 31 August 2025	792		792
Net book value
At 31 August 2025	1,408		1,408
At 31 August 2024	1,760		1,760

4. Debtors

	2025		2024
	£		£
Trade debtors	580		580
S455	4,669		2,207
Other debtors	15,856		9,018
	21,105		11,805

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		13,454
Taxation and social security	5,682		8,318
Other creditors	26,677		3,023
	32,359		24,795

6. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Balance outstanding at start of year	8,540		2,000
Amounts advanced	7,294		6,540
Amounts repaid	0		0
Balance outstanding at end of year	15,834		8,540