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REGISTERED NUMBER: 11697497 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2022 to 31 May 2023

for

Neura - Natural Cognitive Fuels Limited

Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Contents of the Financial Statements
for the Period 1 December 2022 to 31 May 2023










Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Neura - Natural Cognitive Fuels Limited

Company Information
for the Period 1 December 2022 to 31 May 2023







DIRECTOR: D W Higgins





REGISTERED OFFICE: 340 The Crescent
Colchester
Essex
CO4 9AD





REGISTERED NUMBER: 11697497 (England and Wales)





ACCOUNTANTS: JTF
Chartered Certified Accountants
Electra House
1A Gilberd Road
Colchester
Essex
CO2 7LR

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Neura - Natural Cognitive Fuels Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Neura - Natural Cognitive Fuels Limited for the period ended 31 May 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Neura - Natural Cognitive Fuels Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Neura - Natural Cognitive Fuels Limited and state those matters that we have agreed to state to the director of Neura - Natural Cognitive Fuels Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Neura - Natural Cognitive Fuels Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Neura - Natural Cognitive Fuels Limited. You consider that Neura - Natural Cognitive Fuels Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Neura - Natural Cognitive Fuels Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






JTF
Chartered Certified Accountants
Electra House
1A Gilberd Road
Colchester
Essex
CO2 7LR


31 October 2023

Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Balance Sheet
31 May 2023

31.5.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,118 3,118
Tangible assets 5 1,091 -
4,209 3,118

CURRENT ASSETS
Stocks 52,500 260,000
Debtors 6 3,168 22,207
Cash at bank 1,690 10,085
57,358 292,292
CREDITORS
Amounts falling due within one year 7 52,008 310,889
NET CURRENT ASSETS/(LIABILITIES) 5,350 (18,597 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,559

(15,479

)

CREDITORS
Amounts falling due after more than one
year

8

6,482

7,989
NET ASSETS/(LIABILITIES) 3,077 (23,468 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,076 (23,469 )
SHAREHOLDERS' FUNDS 3,077 (23,468 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Balance Sheet - continued
31 May 2023


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 30 October 2023 and were signed by:





D W Higgins - Director


Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Notes to the Financial Statements
for the Period 1 December 2022 to 31 May 2023


1. STATUTORY INFORMATION

Neura - Natural Cognitive Fuels Limited 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trade marks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture and fixtures - 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022 4,265
Additions 440
At 31 May 2023 4,705
AMORTISATION
At 1 December 2022 1,147
Charge for period 440
At 31 May 2023 1,587
NET BOOK VALUE
At 31 May 2023 3,118
At 30 November 2022 3,118

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 1,100
At 31 May 2023 1,100
DEPRECIATION
Charge for period 9
At 31 May 2023 9
NET BOOK VALUE
At 31 May 2023 1,091

Neura - Natural Cognitive Fuels Limited (Registered number: 11697497)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 30.11.22
£    £   
Trade debtors 1,769 -
Other debtors 1,399 22,207
3,168 22,207

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 30.11.22
£    £   
Bank loans and overdrafts 2,994 2,955
Trade creditors 10,691 255,183
Taxation and social security 380 29,679
Other creditors 37,943 23,072
52,008 310,889

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 30.11.22
£    £   
Bank loans 6,482 7,989

9. RELATED PARTY DISCLOSURES

During the period the company was provided with a loan from the director. The balance at the end of the period was £36,743 (2022: £21,533). The loan is interest-free and repayable on demand.