Acorah Software Products - Accounts Production 13.7.148 false true true false 1 February 2022 31 January 2023 31 January 2023 13840979 Mr Samuel Stokes Miss Rebecca Bickley-Parton Mr Nigel Tillings true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13840979 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 13840979 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 13840979 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 13840979 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 13840979 frs-bus:Original frs-core:AllSubsidiaries 2022-02-01 2023-01-31 13840979 frs-bus:Original frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 13840979 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 13840979 frs-bus:Original 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Registered number: 13840979
NST KENT LTD
Unaudited Financial Statements
For The Year Ended 31 January 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13840979
2023
Notes £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 932,881
Debtors 6 131,227
Cash at bank and in hand 85,464
1,149,572
Creditors: Amounts Falling Due Within One Year 7 (31,115 )
NET CURRENT ASSETS (LIABILITIES) 1,118,457
TOTAL ASSETS LESS CURRENT LIABILITIES 1,118,457
Creditors: Amounts Falling Due After More Than One Year 8 (1,185,601 )
NET LIABILITIES (67,144 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (67,244 )
SHAREHOLDERS' FUNDS (67,144)
Page 1
Page 2
For the year ending 31 January 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Samuel Stokes
Director
Miss Rebecca Bickley-Parton
Director
Mr Nigel Tillings
Director
11th October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
NST KENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13840979 . The registered office is Office 7 35 - 37 Ludgate Hill, London, EC4M 7JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
a) Development of residential properties
Sales of investment properties,  land and property developments are recognised in respect of contracts exchanged during the year,  provided that no material conditions remain outstanding at the balance sheet date, and all conditions are fully satisfied by the date on which the accounts are signed.  Full provision is made for all known or expected losses on completing a development once such losses are foreseen. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25%, Reducing balance
Assets that are considered to fully lose there value in the first year are depreciated fully at acquisition.
2.5. Stocks and Work in Progress
Land and property developments are recorded at the lower of cost or net realisable value.  The Company capitalises interest on specific finance raised once development commences and until practical completion,  based on the total actual finance cost incurred on the borrowings during the year.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes.
2.7. Pensions
The company operates a defined pension contribution scheme.  Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6
6
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2022 -
Additions 100
As at 31 January 2023 100
Depreciation
As at 1 February 2022 -
Provided during the period 100
As at 31 January 2023 100
Net Book Value
As at 31 January 2023 -
As at 1 February 2022 -
5. Stocks
2023
£
Stock 932,881
932,881
6. Debtors
2023
£
Due within one year
Other debtors 54,538
VAT 6,560
Directors' loan accounts 70,129
131,227
7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 6,015
Other taxes and social security 21,034
Other creditors 2,806
Accruals and deferred income 1,260
31,115
8. Creditors: Amounts Falling Due After More Than One Year
2023
£
Bank loans 832,827
Other creditors 352,774
1,185,601
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9. Share Capital
2023
£
Allotted, Called up and fully paid 100
10. Pension Commitments
The company operates a defined contribution pension scheme for .... The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £1,741 were due to the fund. They are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2022 Amounts advanced Amounts repaid Amounts written off As at 31 January 2023
£ £ £ £ £
Mr Samuel Stokes - 34,270 - - 34,270
Miss Rebecca Bickley-Parton - 19,127 - - 19,127
Mr Nigel Tillings - 16,733 - - 16,733
The above loans are not secured, interest is charged on an avarge basis at a rate of - 2023 - 3%. During the financial year, total interest was charged to borrowers of 2023- £1,052.
12. Related Party Transactions
During the financial year, the Company received interest free loans from a Company related by operation to key members of the board. The outstanding loan at the year end was - 2023 - £352,874. This loan is interest free and is considered repayable within two years.
13. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
14. General Information
NST Kent Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13840979. The registered office is Office 7 35 - 37 Ludgate Hill, London, EC4M 7JN.
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