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REGISTERED NUMBER: 08082002 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 May 2023

for

NKS DOS LIMITED

NKS DOS LIMITED (REGISTERED NUMBER: 08082002)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

NKS DOS LIMITED

Company Information
for the Year Ended 30 May 2023







DIRECTOR: N Ashbarry





REGISTERED OFFICE: Unit B
Brymbo Enterprise Centre
Blast Road
Brymbo
Wrexham
LL11 5BT





REGISTERED NUMBER: 08082002 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

NKS DOS LIMITED (REGISTERED NUMBER: 08082002)

Statement of Financial Position
30 May 2023

30.5.23 30.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,566 7,547
5,566 7,547

CURRENT ASSETS
Debtors 6 - 2,038
Cash at bank 372 1,132
372 3,170
CREDITORS
Amounts falling due within one year 7 11,465 10,775
NET CURRENT LIABILITIES (11,093 ) (7,605 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,527

)

(58

)

CREDITORS
Amounts falling due after more than one
year

8

3,579

6,167
NET LIABILITIES (9,106 ) (6,225 )

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 10 (9,107 ) (6,226 )
SHAREHOLDERS' FUNDS (9,106 ) (6,225 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 February 2024 and were signed by:





N Ashbarry - Director


NKS DOS LIMITED (REGISTERED NUMBER: 08082002)

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

1. STATUTORY INFORMATION

NKS DOS 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 2012, is being amortised evenly over its estimated useful life of ten 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.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 year was 1 (2022 - 1 ) .

NKS DOS LIMITED (REGISTERED NUMBER: 08082002)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31 May 2022
and 30 May 2023 20,000
AMORTISATION
At 31 May 2022
and 30 May 2023 20,000
NET BOOK VALUE
At 30 May 2023 -
At 30 May 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 May 2022
and 30 May 2023 18,531
DEPRECIATION
At 31 May 2022 10,984
Charge for year 1,981
At 30 May 2023 12,965
NET BOOK VALUE
At 30 May 2023 5,566
At 30 May 2022 7,547

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.23 30.5.22
£    £   
Trade debtors - 1,333
Other debtors - 705
- 2,038

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.23 30.5.22
£    £   
Bank loans and overdrafts 2,000 2,000
Hire purchase contracts - 737
Trade creditors 4,209 4,210
Other creditors 5,256 3,828
11,465 10,775

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.5.23 30.5.22
£    £   
Bank loans 3,579 6,167

NKS DOS LIMITED (REGISTERED NUMBER: 08082002)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.5.23 30.5.22
value: £    £   
1 Ordinary £1 1 1

10. RESERVES
Retained
earnings
£   

At 31 May 2022 (6,226 )
Deficit for the year (2,881 )
At 30 May 2023 (9,107 )

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 May 2023 and 30 May 2022:

30.5.23 30.5.22
£    £   
N Ashbarry
Balance outstanding at start of year 705 2,650
Amounts advanced 18,733 21,538
Amounts repaid (20,866 ) (23,483 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,428 ) 705

12. RELATED PARTY DISCLOSURES

No dividends have been voted during the year.

13. ULTIMATE CONTROLLING PARTY

The controlling party is N Ashbarry.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
NKS DOS LIMITED (Registered number: 08082002)

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 Statement of Financial Position. 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 NKS DOS LIMITED for the year ended 30 May 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of NKS DOS LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NKS DOS LIMITED and state those matters that we have agreed to state to the director of NKS DOS LIMITED in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NKS DOS LIMITED and its director for our work or for this report.

It is your duty to ensure that NKS DOS 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 loss of NKS DOS LIMITED. You consider that NKS DOS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NKS DOS 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.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................