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REGISTERED NUMBER: 04088412 (England and Wales)















N A INTERNATIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023






N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N A INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: G Price
S J Sykes
L K Price
K H Byng
K Byng
J L Tromans
A J Tromans
J W W Norgrove





REGISTERED OFFICE: Sidings House
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU





REGISTERED NUMBER: 04088412 (England and Wales)






N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,196 7,787
Investments 5 178,051 146,973
184,247 154,760

CURRENT ASSETS
Debtors 6 580,295 513,741
Cash at bank 102,351 142,722
682,646 656,463
CREDITORS
Amounts falling due within one year 7 169,176 129,598
NET CURRENT ASSETS 513,470 526,865
TOTAL ASSETS LESS CURRENT
LIABILITIES

697,717

681,625

CREDITORS
Amounts falling due after more than one
year

8

(17,385

)

(24,137

)

PROVISIONS FOR LIABILITIES (1,177 ) (1,479 )
NET ASSETS 679,155 656,009

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 679,055 655,909
SHAREHOLDERS' FUNDS 679,155 656,009

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

BALANCE SHEET - continued
31 MARCH 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 1 November 2023 and were signed on its behalf by:





G Price - Director


N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

N A International 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 28 ) .

N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 12,775
DEPRECIATION
At 1 April 2022 4,988
Charge for year 1,591
At 31 March 2023 6,579
NET BOOK VALUE
At 31 March 2023 6,196
At 31 March 2022 7,787

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2022 158,516
Additions 30,407
Exchange differences 671
At 31 March 2023 189,594
PROVISIONS
At 1 April 2022
and 31 March 2023 11,543
NET BOOK VALUE
At 31 March 2023 178,051
At 31 March 2022 146,973

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 192,418 121,681
Amounts owed by group undertakings 227,206 226,210
Amounts owed by associates 156,653 162,928
Other debtors 4,018 2,922
580,295 513,741

N A INTERNATIONAL LIMITED (REGISTERED NUMBER: 04088412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,000 7,000
Trade creditors 14,009 16,541
Taxation and social security 101,798 98,091
Other creditors 46,369 7,966
169,176 129,598

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,385 24,137

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company made sales of £226,492 (2022: £229,996) received management charges of £1,245,307 (2022: £1,174,063) and made purchases of £nil (2022: £19,012) from Cartakeback.com Ltd, a company in which N A International Ltd holds a participating interest.

During the year the company made sales of £nil (2022: £nil) and purchases totalling £nil (2022: £nil) from Cartakeback Australia Pty Ltd, a company in which N A International holds a participating interest. At the balance sheet date the company was owed £156,653 (2022: £162,928) from Cartakeback Australia Pty Ltd.

During the year the company made sales of nil (2022: £16,414) from Cartakeback Ireland Ltd, a company in which N A International holds a participating interest.

10. GOVERNMENT ASSISTANCE

During the year the company has received grant income under HM Government Coronavirus Job Retention Scheme totalling £nil (2022: £111,511).

The company has taken out a bank loan under the Coronavirus Bounce Back Loan Scheme. The loan interest in the first 12 months is covered by HM Government by the Business Interruption payment. The amount recognised in the period in respect of this is £454 (2022: £364).

Amounts recognised are included in Other Income.