1 January 2022 false No description of principal activity Taxfiler 2023.9 09309669business:PrivateLimitedCompanyLtd2022-01-012022-12-31 093096692021-12-31 093096692022-01-012022-12-31 09309669business:AuditExemptWithAccountantsReport2022-01-012022-12-31 09309669business:FilletedAccounts2022-01-012022-12-31 093096692022-12-31 09309669business:Director12022-01-012022-12-31 09309669business:CompanySecretary12022-01-012022-12-31 09309669business:RegisteredOffice2022-01-012022-12-31 093096692021-12-31 09309669core:WithinOneYear2022-12-31 09309669core:WithinOneYear2021-12-31 09309669core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 09309669core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 09309669core:SharePremiumcore:PreviouslyStatedAmount2022-12-31 09309669core:SharePremiumcore:PreviouslyStatedAmount2021-12-31 09309669core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 09309669core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 09309669core:PreviouslyStatedAmount2022-12-31 09309669core:PreviouslyStatedAmount2021-12-31 09309669business:SmallEntities2022-01-012022-12-31 09309669countries:EnglandWales2022-01-012022-12-31 09309669core:PlantMachinery2022-01-012022-12-31 09309669core:ComputerEquipment2022-01-012022-12-31 09309669core:IntangibleAssetsOtherThanGoodwill2021-12-31 09309669core:IntangibleAssetsOtherThanGoodwill2022-12-31 09309669core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31 09309669core:PlantMachinery2021-12-31 09309669core:ComputerEquipment2021-12-31 09309669core:PlantMachinery2022-12-31 09309669core:ComputerEquipment2022-12-31 09309669business:OrdinaryShareClass12022-01-012022-12-31 09309669business:OrdinaryShareClass12021-01-012021-12-31 093096692021-01-012021-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09309669 (England and Wales)
Nomosu Limited Unaudited accounts for the year ended 31 December 2022
Nomosu Limited Unaudited accounts Contents
Page
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Nomosu Limited Company Information for the year ended 31 December 2022
Director
S Reuterskiold
Secretary
S Reuterskiold
Company Number
09309669 (England and Wales)
Registered Office
107 Kirkgate Leeds LS1 6DP
Accountants
Sleek Accounting Ltd 107 Kirkgate Leeds West Yorkshire LS1 6DP
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Nomosu Limited Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,262 
5,871 
Tangible assets
68 
9,308 
3,330 
15,179 
Current assets
Inventories
- 
5,255 
Debtors
102,521 
119,706 
Cash at bank and in hand
14,299 
148,101 
116,820 
273,062 
Creditors: amounts falling due within one year
(26,758)
(30,700)
Net current assets
90,062 
242,362 
Total assets less current liabilities
93,392 
257,541 
Provisions for liabilities
Deferred tax
- 
(1,769)
Net assets
93,392 
255,772 
Capital and reserves
Called up share capital
1,420 
1,409 
Share premium
932,214 
932,214 
Profit and loss account
(840,242)
(677,851)
Shareholders' funds
93,392 
255,772 
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 September 2023 and were signed on its behalf by
S Reuterskiold Director Company Registration No. 09309669
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Nomosu Limited Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Nomosu Limited is a private company, limited by shares, registered in England and Wales, registration number 09309669. The registered office is 107 Kirkgate, Leeds, LS1 6DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
33% straight line
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Nomosu Limited Notes to the Accounts for the year ended 31 December 2022
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
7,828 
At 31 December 2022
7,828 
Amortisation
At 1 January 2022
1,957 
Charge for the year
2,609 
At 31 December 2022
4,566 
Net book value
At 31 December 2022
3,262 
At 31 December 2021
5,871 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2022
24,181 
6,987 
31,168 
Disposals
(24,181)
- 
(24,181)
At 31 December 2022
- 
6,987 
6,987 
Depreciation
At 1 January 2022
15,789 
6,071 
21,860 
Charge for the year
- 
848 
848 
On disposals
(15,789)
- 
(15,789)
At 31 December 2022
- 
6,919 
6,919 
Net book value
At 31 December 2022
- 
68 
68 
At 31 December 2021
8,392 
916 
9,308 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
39,413 
38,186 
Trade debtors
5,645 
2,373 
Amounts due from group undertakings etc.
56,354 
37,402 
Accrued income and prepayments
918 
5,260 
Other debtors
191 
36,485 
102,521 
119,706 
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Nomosu Limited Notes to the Accounts for the year ended 31 December 2022
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
241 
10,099 
Taxes and social security
10,043 
2,256 
Other creditors
312 
69 
Loans from directors
16,012 
12,145 
Accruals
150 
6,131 
26,758 
30,700 
8
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
141,987 Ordinary shares of £0.01 each
1,419.87 
1,408.51 
Shares issued during the period:
1,136 Ordinary shares of £0.01 each
11.36 
9
Transactions with related parties
Nosato Inc: The company is related to Nomosu Limited by the virtue of a common director. During the period, the net transfers between the two companies were £13,364 received from Nomosu Limited. The amount outstanding to Nomosu Limited at the Balance Sheet date was £48,051 (2021 :£34,687). Manamana B.V.: The company is related to Nomosu Limited by the virtue of a common director. During the period, the net transfers between the two companies were £5,588 received from Nomosu Limited. The amount outstanding to Nomosu Limited at the Balance Sheet date was £8,303 (2021: £2,715).
10
Average number of employees
During the year the average number of employees was 3 (2021: 3).
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