Fusion Targeted Nutrition Limited Company accounts

COMPANY REGISTRATION NUMBER: 08293308

Fusion Targeted Nutrition Limited

Unaudited Financial Statements

For the year ended

30 November 2025

Fusion Targeted Nutrition Limited

Financial Statements

Year ended 30 November 2025

Contents	Page

Officers and professional advisers	1

Directors' report	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

Fusion Targeted Nutrition Limited

Officers and Professional Advisers

THE BOARD OF DIRECTORS	N Mouchebeuf
	M A Wall

REGISTERED OFFICE	Unit 3 Sand Lane Business Park
	Sand Lane
	Sandy
	Bedfordshire
	SG19 2DQ

ACCOUNTANTS	Streets
	Chartered accountants
	Potton House
	Wyboston Lakes
	Great North Road
	Wyboston
	Bedfordshire
	MK44 3BZ

Fusion Targeted Nutrition Limited

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 .

Principal activities

The principal activity of the company during the year was that of the manufacture of nutritional products and supplements.

Directors

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

N Mouchebeuf
M A Wall

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 25 August 2026 and signed on behalf of the board by:

M A Wall

Director

Fusion Targeted Nutrition Limited

Statement of Income and Retained Earnings

Year ended 30 November 2025

	2025	2024
Note	£	£
Turnover	1,245,676	2,149,921

Cost of sales	1,013,785	1,168,380
	------------	------------
Gross profit	231,891	981,541

Administrative expenses	486,403	572,146
	----------	----------
Operating (loss)/profit	( 254,512)	409,395

Other interest receivable and similar income		14,449	16,239
		----------	----------
(Loss)/profit before taxation	5	( 240,063)	425,634

Tax on (loss)/profit	( 56,012)	97,316
	----------	----------
(Loss)/profit for the financial year and total comprehensive income	( 184,051)	328,318
	----------	----------

Dividends paid and payable	( 230,000)	( 180,100)

Retained earnings at the start of the year	1,496,972	1,348,754
	------------	------------
Retained earnings at the end of the year	1,082,921	1,496,972
	------------	------------

All the activities of the company are from continuing operations.

Fusion Targeted Nutrition Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	5,551	8,116

Current assets

Stocks		174,736	233,040
Debtors	7	1,083,831	667,561
Cash at bank and in hand		83,702	891,242
		------------	------------
		1,342,269	1,791,843

Creditors: amounts falling due within one year	8	263,501	300,947
		------------	------------
Net current assets		1,078,768	1,490,896
		------------	------------
Total assets less current liabilities		1,084,319	1,499,012

Provisions	1,388	2,030
	------------	------------
Net assets	1,082,931	1,496,982
	------------	------------

Capital and reserves

Called up share capital	10	10
Profit and loss account	1,082,921	1,496,972
	------------	------------
Shareholders funds	1,082,931	1,496,982
	------------	------------

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 .

Fusion Targeted Nutrition Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

M A Wall

Director

Company registration number: 08293308

Fusion Targeted Nutrition Limited

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 Unit 3 Sand Lane Business Park, Sand Lane, Sandy, Bedfordshire, SG19 2DQ.

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 and 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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.

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	-	25% reducing balance
Office equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	2,565	3,360
	-------	-------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	93,161	10,036	103,197
	--------	--------	----------
Depreciation
At 1 December 2024	86,149	8,932	95,081
Charge for the year	1,753	812	2,565
	--------	--------	----------
At 30 November 2025	87,902	9,744	97,646
	--------	--------	----------
Carrying amount
At 30 November 2025	5,259	292	5,551
	--------	--------	----------
At 30 November 2024	7,012	1,104	8,116
	--------	--------	----------

7. Debtors

	2025	2024
	£	£
Trade debtors	136,452	225,400
Other debtors	947,379	442,161
	------------	----------
	1,083,831	667,561
	------------	----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	95,182	64,404
Corporation tax	161,518	214,681
Social security and other taxes	5,232	19,469
Other creditors	1,569	2,393
	----------	----------
	263,501	300,947
	----------	----------

9. Directors' advances, credits and guarantees

The directors maintain loan account with the company. At the beginning of the year the company owed the directors £25 (2024: £580). During the year there were advances to the directors of £127,189 (2024: £136,752) and repayments of £127,200 (2024: £136,442). At the year end date the company owed the directors £36. During the year the was no interest charged (2024 £245) and no amounts were written off. During prior years, a one off loan of £500,000 was taken by the directors. At the beginning of the year the outstanding balance the directors owed was £264,638. Repayments during the year amounted to £52,800. At the year end date the directors owed the company £220,768. During the year interest was charged of £8,930 and no amounts have been written off. The loan is repayable on demand.