NERUDIA LIMITED
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Next accounts due
2027-06-30 (in 1y)
Last filed for 2025-09-30
Confirmation statement due
2026-12-21 (in 7mo)
Last made up 2025-12-07
Watchouts
None on the register
Cash
£229K
+984.5% vs 2024
Net assets
£13M
-4.9% vs 2024
Employees
—
Average over period
Profit before tax
-£1M
+35.7% vs 2024
Net assets
2-year trend · vs Industrials median
Accounts
2-year trend · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | — | — | |
| Profit before tax | -£1,684,370 | -£1,082,994 | |
| Net profit | £23,586 | -£691,363 | |
| Cash | £21,083 | £228,653 | |
| Total assets less current liabilities | £14,129,239 | £13,437,876 | |
| Net assets | £14,129,239 | £13,437,876 | |
| Equity | £14,129,239 | £13,437,876 | |
| Average employees | — | — | |
| Wages | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Gearing (liabilities / total assets) | 32.4% | 33.5% | |
| Current ratio | 2.85x | 2.90x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Ernst & Young LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The company has been issued with a support letter from its ultimate parent company, Imperial Brands PLC, confirming ongoing financial support in meeting liabilities as they fall due for a period of 12 months from the date of approval of the Company's financial statements. Imperial Brands PLC has evaluated its own ability to continue as a going concern for a period of 12 months from the date of the financial statements. This evaluation was reported on page 142 of Imperial Brands PLC's Annual Report for the year ended 30 September 2025. The Directors are satisfied there are no uncertainties relating to going concern, and accordingly the Directors considered it appropriate to rely upon this support in making their going concern assessment for these financial statements. Therefore, Directors are satisfied that the Company has adequate resources to meet its operational needs and consequently conclude that it is appropriate to prepare the financial statements on going concern basis.”
Group structure
- NERUDIA LIMITED · parent
- Nerudia Consulting Limited 100%
Significant events
- “Following the execution of a Business Transfer Agreement with Imperial Tobacco Limited (ITL) in November 2022, the operations of the Company are significantly reduced and comprise legacy supplier transactions which relate to depreciation and amortisation and ad-hoc supplier costs. All employees were transferred to ITL in November 2022.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 8 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| BEVAN, Daniel Peter | Secretary | 2022-03-01 | — | — |
| CAREY, Emily Jane | Director | 2023-06-28 | Feb 1974 | British |
| MARCINIUK, Celso Ricardo | Director | 2024-07-04 | Oct 1975 | Brazilian |
Show 8 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| WILLIAMS, Trevor Martin | Secretary | 2017-10-23 | 2022-02-28 |
| DOWNING, John Matthew | Director | 2017-10-23 | 2023-06-28 |
| ELLERICHMANN, Thomas, Dr | Director | 2015-04-20 | 2017-10-23 |
| LORD, Christopher John | Director | 2013-12-16 | 2017-10-23 |
| NEWNS, David Thomas | Director | 2013-12-16 | 2017-10-23 |
| SIEMANN, Torsten Werner | Director | 2015-04-20 | 2017-10-23 |
| TILLEKERATNE, David Michael | Director | 2022-03-01 | 2024-07-04 |
| WILLIAMS, Trevor Martin | Director | 2017-10-23 | 2022-02-28 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Fontem Ventures B.V. | Corporate entity | Shares 75–100% | 2018-03-01 | Active |
| Imperial Tobacco ( Netherlands) B.V. | Corporate entity | Significant influence | 2017-10-23 | Active |
| Imperial Tobacco Holdings (Netherlands) B.V. | Corporate entity | Shares 25–50% | 2016-04-06 | Ceased 2017-10-23 |
Filing timeline
Last 20 of 66 total filings
Material constitutional events — rename, articles re-file, resolution
- 2022-11-28 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-03-28 | AA | accounts | Accounts with accounts type full | |
| 2025-12-08 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-07-07 | AA | accounts | Accounts with accounts type full | |
| 2024-12-13 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-07-10 | AP01 | officers | Appoint person director company with name date | |
| 2024-07-10 | TM01 | officers | Termination director company with name termination date | |
| 2024-07-08 | AA | accounts | Accounts with accounts type full | |
| 2024-05-10 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-01-12 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-12-12 | AA | accounts | Accounts with accounts type full | |
| 2023-07-04 | AP01 | officers | Appoint person director company with name date | |
| 2023-07-03 | TM01 | officers | Termination director company with name termination date | |
| 2023-01-25 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-12-06 | SH01 | capital | Capital allotment shares | |
| 2022-11-28 | RESOLUTIONS | resolution | Resolution | |
| 2022-08-22 | CH01 | officers | Change person director company with change date | |
| 2022-08-22 | CH03 | officers | Change person secretary company with change date | |
| 2022-06-06 | AA | accounts | Accounts with accounts type full | |
| 2022-03-31 | AP03 | officers | Appoint person secretary company with name date | |
| 2022-03-31 | AP01 | officers | Appoint person director company with name date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2024 → FY2025 · period ending 2025-09-30 vs 2024-09-30
-
Turnover
—
Not reported
-
Cash
+984.5%
£21,083 £228,653
-
Net assets
-4.9%
£14,129,239 £13,437,876
-
Employees
—
Not reported
-
Profit before tax
+35.7%
-£1,684,370 -£1,082,994
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers