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2021-11-30 09883698 17 2020-12-01 2021-11-30 09883698 frs-core:CurrentFinancialInstruments 17 2021-11-30 09883698 frs-core:Non-currentFinancialInstruments 17 2021-11-30 09883698 18 2020-12-01 2021-11-30 09883698 frs-core:CurrentFinancialInstruments 18 2021-11-30 09883698 frs-core:Non-currentFinancialInstruments 18 2021-11-30 09883698 19 2020-12-01 2021-11-30 09883698 frs-core:CurrentFinancialInstruments 19 2021-11-30 09883698 frs-core:Non-currentFinancialInstruments 19 2021-11-30 09883698 20 2020-12-01 2021-11-30 09883698 frs-core:CurrentFinancialInstruments 20 2021-11-30 09883698 frs-core:Non-currentFinancialInstruments 20 2021-11-30 09883698 dpl-frs:Item1 2020-12-01 2021-11-30 09883698 dpl-frs:Item1 2020-11-30 09883698 dpl-frs:Item1 2021-11-30 09883698 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 09883698 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 09883698 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09883698 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 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Registered number: 09883698
Tony Nerses Ltd
Unaudited Financial Statements
For the Period 1 December 2021 to 31 May 2023
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09883698
31 May 2023 30 November 2021
Notes £ £ £ £
CURRENT ASSETS
Bloodstock 3 55,000 -
Debtors 4 3,138 -
Cash at bank and in hand 41,134 100
99,272 100
Creditors: Amounts Falling Due Within One Year 5 (3,600 ) -
NET CURRENT ASSETS (LIABILITIES) 95,672 100
TOTAL ASSETS LESS CURRENT LIABILITIES 95,672 100
Creditors: Amounts Falling Due After More Than One Year 6 (112,420 ) -
NET (LIABILITIES)/ASSETS (16,748 ) 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (16,848 ) -
SHAREHOLDERS' FUNDS (16,748) 100
Page 1
Page 2
For the period ending 31 May 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 Income Statement.
On behalf of the board
Mr Antranek Nerses
Director
27 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2. Going Concern Disclosure
The company has net liabilities of £16,748. The director has made a commitment not to seek full repayment of his director's loan totalling £112,420 within the next twelve months and so the director considers that the going concern basis remains appropriate in preparing the financial statements.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of bloodstock and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of bloodstock
Turnover from the sale of bloodstock is recognised when the significant risks and rewards of ownership of the bloodstock has transferred to the buyer; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. This is usually at the point that the customer has signed for the delivery of the bloodstock.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Stocks and Work in Progress
Stock, comprising bloodstock, is valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
3. Bloodstock
31 May 2023 30 November 2021
£ £
Bloodstock 55,000 -
55,000 -
4. Debtors
31 May 2023 30 November 2021
£ £
Due within one year
VAT 3,138 -
3,138 -
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
31 May 2023 30 November 2021
£ £
Trade creditors 3,600 -
3,600 -
6. Creditors: Amounts Falling Due After More Than One Year
31 May 2023 30 November 2021
£ £
Directors loan account 112,420 -
112,420 -
7. Share Capital
31 May 2023 30 November 2021
£ £
Allotted, Called up and fully paid 100 100
8. General Information
Tony Nerses Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09883698 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
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