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Registered number: 13746995
N&S Flames Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Accountancy Group Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13746995
2023
Notes £ £
FIXED ASSETS
Tangible Assets 3 91,595
91,595
CURRENT ASSETS
Cash at bank and in hand 19,871
19,871
Creditors: Amounts Falling Due Within One Year 4 (54,332 )
NET CURRENT ASSETS (LIABILITIES) (34,461 )
TOTAL ASSETS LESS CURRENT LIABILITIES 57,134
Creditors: Amounts Falling Due After More Than One Year 5 (20,496 )
NET ASSETS 36,638
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account 36,637
SHAREHOLDERS' FUNDS 36,638
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Naveen Nithiyanandan
Director
09/11/2023
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 have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. 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 goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
3. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 37,100 53,440 1,055 91,595
As at 30 April 2023 37,100 53,440 1,055 91,595
Net Book Value
As at 30 April 2023 37,100 53,440 1,055 91,595
As at 1 May 2022 37,100 53,440 1,055 91,595
4. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 28,751
VAT 25,581
54,332
Page 3
Page 4
5. Creditors: Amounts Falling Due After More Than One Year
2023
£
Bank loans 20,496
20,496
6. Share Capital
2023
£
Allotted, Called up and fully paid 1
7. General Information
N&S Flames Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13746995 . The registered office is 102, East Hill , London, SW18 2HF.
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