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REGISTERED NUMBER: 03978955 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

NMA (UK) LIMITED

NMA (UK) LIMITED (Registered number: 03978955)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NMA (UK) LIMITED

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mrs K Muhunthakumar
Mrs J Anandankumariah
N Muhunthakumar





SECRETARY: A G Pratt





REGISTERED OFFICE: Chartered Certified Accountants
11 Approach Road
Raynes Park
London
SW20 8BA





REGISTERED NUMBER: 03978955 (England and Wales)





ACCOUNTANTS: RSBC
Chartered Certified Accountants
Chartered Certified Accountants
11 Approach Road
Raynes Park
London
SW20 8BA

NMA (UK) LIMITED (Registered number: 03978955)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 40,555 25,170
40,555 25,170

CURRENT ASSETS
Stocks 119,846 96,650
Debtors 6 139,879 15,450
Cash at bank and in hand 25,310 67,776
285,035 179,876
CREDITORS
Amounts falling due within one year 7 187,147 95,783
NET CURRENT ASSETS 97,888 84,093
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,443

109,263

CREDITORS
Amounts falling due after more than one
year

8

31,481

43,442
NET ASSETS 106,962 65,821

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 106,862 65,721
106,962 65,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

NMA (UK) LIMITED (Registered number: 03978955)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 10 November 2023 and were signed on its behalf by:





N Muhunthakumar - Director


NMA (UK) LIMITED (Registered number: 03978955)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

NMA (UK) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 year 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

NMA (UK) LIMITED (Registered number: 03978955)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 27,118
AMORTISATION
At 1 May 2022
and 30 April 2023 27,118
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 136,172
Additions 25,819
At 30 April 2023 161,991
DEPRECIATION
At 1 May 2022 111,002
Charge for year 10,434
At 30 April 2023 121,436
NET BOOK VALUE
At 30 April 2023 40,555
At 30 April 2022 25,170

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 139,879 15,450

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 37,197 39,626
Taxation and social security 139,200 28,088
Other creditors 10,750 28,069
187,147 95,783

NMA (UK) LIMITED (Registered number: 03978955)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 31,481 43,442

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As of 30/04/2023, the directors current account was overdrawn by £104,429. The directors are assuring that this balance would be fully paid back to the company on or before 31/01/2024.