Nanotop Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14438979

Nanotop Limited

Filleted Unaudited Financial Statements

31 March 2026

Nanotop Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Nanotop Limited

Statement of Financial Position

31 March 2026

	2026	2025
		(restated)
Note	£	£

Fixed assets

Investments	5	63,677	63,677

Current assets

Cash at bank and in hand	100	100

Creditors: amounts falling due within one year	6	52,777	49,177
		--------	--------
Net current liabilities		52,677	49,077
		--------	--------
Total assets less current liabilities		11,000	14,600
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	10,900	14,500
	--------	--------
Shareholders funds	11,000	14,600
	--------	--------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 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 .

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

Mr K Nano

Director

Company registration number: 14438979

Nanotop Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Old Tovil Road, Maidstone, ME15 6QQ.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 as restated and 31 March 2026	63,677
	--------
Impairment
At 1 April 2025 as restated and 31 March 2026	–
	--------

Carrying amount
At 31 March 2026	63,677
	--------
At 31 March 2025	63,677
	--------

6. Creditors: amounts falling due within one year

	2026	2025
		(restated)
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	47,777	47,177
Other creditors	5,000	2,000
	--------	--------
	52,777	49,177
	--------	--------

7. Prior period errors

In the financial year ended 31 March 2025, dividends declared were overstated by £13,000 which has now been rectified. The result has been to increase the company net assets by £13,000.

8. Related party transactions

At the year end, the company owed £60,777 (2025: £60,177) to its subsidiary.