REGISTERED NUMBER: 14923549 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Nested 2 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Robinson

REGISTERED OFFICE:

9 Dallington Street

London

EC1V 0LN

REGISTERED NUMBER:

14923549 (England and Wales)

ACCOUNTANTS:

We`ll Mind Your Own Business LTD

39 Long Acre

London

WC2E 9LG

FIXED ASSETS

Tangible assets

4

522

-

CURRENT ASSETS

Debtors

5

163,929

146,845

Cash at bank

236,875

296,731

400,804

443,576

CREDITORS

Amounts falling due within one year

6

163,263

153,341

NET CURRENT ASSETS

237,541

290,235

TOTAL ASSETS LESS CURRENT LIABILITIES

238,063

290,235

CAPITAL AND RESERVES

Called up share capital

44

44

Share premium

499,956

499,956

Retained earnings

(261,937

)

(209,765

)

238,063

290,235

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

The members have not required the company to obtain an audit of its financial statements for the year 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 13 June 2026 and were signed by:

M J Robinson - Director

1.	STATUTORY INFORMATION

Nested 2 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.

The presentation currency of the financial statements is the Pound Sterling (£) and is rounded to the nearest whole Pound.

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 - 3 years straight line

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provision of the financial instrument.

Cash and cash equivalents

Comprises of cash at bank.

Financial assets

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Financial liabilities

Creditors are not interest bearing and are stated at their nominal value.

Taxation

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.

Taxation assets and liabilities are not discounted.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

758

At 31 December 2025

758

DEPRECIATION

Charge for year

236

At 31 December 2025

236

NET BOOK VALUE

At 31 December 2025

522

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

128,480

113,523

Other debtors

17,309

18,606

Prepayments and accrued income

18,140

14,716

163,929

146,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

110,881

99,911

Social security and other taxes

8,265

12,389

VAT

22,697

30,384

Other creditors

2,659

2,961

Accrued expenses

18,761

7,696

163,263

153,341