Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28false2022-03-01falsePromoting bridge11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10034400 2022-03-01 2023-02-28 10034400 2021-03-01 2022-02-28 10034400 2023-02-28 10034400 2022-02-28 10034400 2021-03-01 10034400 c:Director1 2022-03-01 2023-02-28 10034400 d:OfficeEquipment 2022-03-01 2023-02-28 10034400 d:OfficeEquipment 2023-02-28 10034400 d:OfficeEquipment 2022-02-28 10034400 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 10034400 d:Goodwill 2022-03-01 2023-02-28 10034400 d:Goodwill 2023-02-28 10034400 d:Goodwill 2022-02-28 10034400 d:CurrentFinancialInstruments 2023-02-28 10034400 d:CurrentFinancialInstruments 2022-02-28 10034400 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 10034400 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 10034400 d:ShareCapital 2023-02-28 10034400 d:ShareCapital 2022-02-28 10034400 d:ShareCapital 2021-03-01 10034400 d:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 10034400 d:RetainedEarningsAccumulatedLosses 2023-02-28 10034400 d:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 10034400 d:RetainedEarningsAccumulatedLosses 2022-02-28 10034400 d:RetainedEarningsAccumulatedLosses 2021-03-01 10034400 c:FRS102 2022-03-01 2023-02-28 10034400 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 10034400 c:FullAccounts 2022-03-01 2023-02-28 10034400 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 10034400 d:Goodwill d:OwnedIntangibleAssets 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 10034400










NOORUL MALIK BRIDGE LTD.








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
NOORUL MALIK BRIDGE LTD.
REGISTERED NUMBER: 10034400

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
14,399
16,200

Tangible assets
 5 
9,282
11,603

  
23,681
27,803

Current assets
  

Cash at bank and in hand
 6 
139,325
123,168

  
139,325
123,168

Creditors: amounts falling due within one year
 7 
(24,977)
(39,776)

Net current assets
  
 
 
114,348
 
 
83,392

  

Net assets
  
138,029
111,195


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
137,929
111,095

  
138,029
111,195

Page 1

 
NOORUL MALIK BRIDGE LTD.
REGISTERED NUMBER: 10034400
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr N Malik
Director

Date: 23 November 2023

The notes on pages 4 to 8 form part of these financial statements.
Page 2

 
NOORUL MALIK BRIDGE LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 March 2021
100
95,408
95,508



Profit for the year
-
22,187
22,187

Dividends: Equity capital
-
(6,500)
(6,500)



At 1 March 2022
100
111,095
111,195



Profit for the year
-
28,834
28,834

Dividends: Equity capital
-
(2,000)
(2,000)


At 28 February 2023
100
137,929
138,029


The notes on pages 4 to 8 form part of these financial statements.
Page 3

 
NOORUL MALIK BRIDGE LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


GENERAL INFORMATION

Noorul Malik Bridge Ltd is a private limited company incorporated in England and Wales, registration number 10034400. The registered office address is Acol Bridge Club 86, West End Land, West Hampstead NW6 2LX.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 4

 
NOORUL MALIK BRIDGE LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

INTANGIBLE ASSETS

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and loss account over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
NOORUL MALIK BRIDGE LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.8

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.9

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 6

 
NOORUL MALIK BRIDGE LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


INTANGIBLE ASSETS




Goodwill

£



Cost


At 1 March 2022
18,000



At 28 February 2023

18,000



Amortisation


At 1 March 2022
1,800


Charge for the year on owned assets
1,800



At 28 February 2023

3,600



Net book value



At 28 February 2023
14,400



At 28 February 2022
16,200



Page 7

 
NOORUL MALIK BRIDGE LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


TANGIBLE FIXED ASSETS





Office equipment

£



Cost or valuation


At 1 March 2022
64,383


Additions
4,576



At 28 February 2023

68,959



Depreciation


At 1 March 2022
52,780


Charge for the year on owned assets
6,896



At 28 February 2023

59,676



Net book value



At 28 February 2023
9,283



At 28 February 2022
11,603


6.


CASH AND CASH EQUIVALENTS

2023
2022
£
£

Cash at bank and in hand
139,325
123,168



7.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Corporation tax
7,408
18,074

Other taxation and social security
10,483
8,084

Other creditors
105
4,538

Accruals and deferred income
6,981
9,080

24,977
39,776


Page 8