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REGISTERED NUMBER: 11356565 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Nisus Controls Ltd

Nisus Controls Ltd (Registered number: 11356565)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nisus Controls Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mr John Patrick Deane
Mr Nathan Stephen Ames
Mrs Michelle Stella Deane
Ms Imogen Nia Fergus





REGISTERED OFFICE: 30 Middlehey Avenue
Knowsley
Prescot
Merseyside
L34 0HZ





REGISTERED NUMBER: 11356565 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

Nisus Controls Ltd (Registered number: 11356565)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,531 8,164

CURRENT ASSETS
Cash at bank 41,882 76,666

CREDITORS
Amounts falling due within one year 5 42,379 35,473
NET CURRENT (LIABILITIES)/ASSETS (497 ) 41,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,034

49,357

PROVISIONS FOR LIABILITIES 6 1,226 1,551
NET ASSETS 4,808 47,806

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 4,708 47,706
SHAREHOLDERS' FUNDS 4,808 47,806

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

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

Nisus Controls Ltd (Registered number: 11356565)

Balance Sheet - continued
31 May 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 21 February 2024 and were signed on its behalf by:




Mr John Patrick Deane - Director



Mr Nathan Stephen Ames - Director


Nisus Controls Ltd (Registered number: 11356565)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Nisus Controls Ltd 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.
Computer equipment - 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

Nisus Controls Ltd (Registered number: 11356565)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2022
and 31 May 2023 13,469
DEPRECIATION
At 1 June 2022 5,305
Charge for year 1,633
At 31 May 2023 6,938
NET BOOK VALUE
At 31 May 2023 6,531
At 31 May 2022 8,164

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Tax 31,136 26,532
Social security and other taxes 858 164
VAT 8,431 7,108
Other creditors 367 367
Directors' current accounts 426 651
Accrued expenses 1,161 651
42,379 35,473

6. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 1,226 1,551

Deferred
tax
£   
Balance at 1 June 2022 1,551
Provided during year (325 )
Balance at 31 May 2023 1,226

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
100 Ordinary £1 100 100

Nisus Controls Ltd (Registered number: 11356565)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

8. RESERVES
Retained
earnings
£   

At 1 June 2022 47,706
Profit for the year 123,635
Dividends (166,633 )
At 31 May 2023 4,708