REGISTERED NUMBER: 13677081 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2024 to 30 November 2025

for

Nouveau Medica Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr. N Sharma

REGISTERED OFFICE:

2 Blackwell Scar

Darlington

Durham

DL3 8DL

REGISTERED NUMBER:

13677081 (England and Wales)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

5,036

6,187

CURRENT ASSETS

Debtors

5

232,158

198,295

Cash at bank

60,887

20,610

293,045

218,905

CREDITORS

Amounts falling due within one year

6

110,681

133,941

NET CURRENT ASSETS

182,364

84,964

TOTAL ASSETS LESS CURRENT LIABILITIES

187,400

91,151

PROVISIONS FOR LIABILITIES

7

1,259

1,547

NET ASSETS

186,141

89,604

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

186,140

89,603

SHAREHOLDERS' FUNDS

186,141

89,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 2 November 2026 and were signed by:

Dr. N Sharma - Director

1.	STATUTORY INFORMATION

Nouveau Medica 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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

8,250

-

8,250

Additions

-

593

593

At 30 November 2025

8,250

593

8,843

DEPRECIATION

At 1 November 2024

2,063

-

2,063

Charge for period

1,546

198

1,744

At 30 November 2025

3,609

198

3,807

NET BOOK VALUE

At 30 November 2025

4,641

395

5,036

At 31 October 2024

6,187

-

6,187

5.

DEBTORS

30.11.25

31.10.24

£

£

Amounts falling due within one year:

Other debtors

133,145

110,882

Amounts falling due after more than one year:

Intercompany - Next Tuesday

87,413

87,413

Intercompany - Trainx

11,600

-

99,013

87,413

Aggregate amounts

232,158

198,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

31.10.24

£

£

Tax

44,297

47,270

Intercompany - Macro Smile Ltd

61,777

80,477

Credit card account

10

2,111

Directors' current accounts

997

783

Accrued expenses

3,600

3,300

110,681

133,941

7.	PROVISIONS FOR LIABILITIES

30.11.25

31.10.24

£

£

Deferred tax

1,259

1,547

Deferred

tax

£

Balance at 1 November 2024

1,547

Provided during period

(288

)

Balance at 30 November 2025

1,259

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

31.10.24

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 November 2025 and the year ended 31 October 2024:

30.11.25

31.10.24

£

£

Dr. N Sharma

Balance outstanding at start of period

(784

)

(29

)

Amounts advanced

92,358

117,439

Amounts repaid

(92,571

)

(118,194

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(997

)

(784

)

During the year the director advanced the company monies. At the year end the company was due the director £997(2024 - £784). There are no specific repayment terms and no interest has been charged.