2022-07-012023-06-302023-06-30false10836290Nucleo Group Limited2024-01-15iso4217:GBPxbrli:pure108362902022-07-01108362902023-06-30108362902022-07-012023-06-30108362902021-06-30108362902022-06-30108362902021-06-302022-06-3010836290bus:SmallEntities2022-07-012023-06-3010836290bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3010836290bus:AbridgedAccounts2022-07-012023-06-3010836290bus:PrivateLimitedCompanyLtd2022-07-012023-06-3010836290core:WithinOneYear2023-06-3010836290core:AfterOneYear2023-06-3010836290core:WithinOneYear2022-06-3010836290core:AfterOneYear2022-06-3010836290core:ShareCapital2023-06-3010836290core:SharePremium2023-06-3010836290core:RevaluationReserve2023-06-3010836290core:OtherReservesSubtotal2023-06-3010836290core:RetainedEarningsAccumulatedLosses2023-06-3010836290core:ShareCapital2022-06-3010836290core:SharePremium2022-06-3010836290core:RevaluationReserve2022-06-3010836290core:OtherReservesSubtotal2022-06-3010836290core:RetainedEarningsAccumulatedLosses2022-06-3010836290core:LandBuildings2023-06-3010836290core:PlantMachinery2023-06-3010836290core:Vehicles2023-06-3010836290core:FurnitureFittings2023-06-3010836290core:OfficeEquipment2023-06-3010836290core:NetGoodwill2023-06-3010836290core:IntangibleAssetsOtherThanGoodwill2023-06-3010836290core:ListedExchangeTraded2023-06-3010836290core:UnlistedNon-exchangeTraded2023-06-3010836290core:LandBuildings2022-06-3010836290core:PlantMachinery2022-06-3010836290core:Vehicles2022-06-3010836290core:FurnitureFittings2022-06-3010836290core:OfficeEquipment2022-06-3010836290core:NetGoodwill2022-06-3010836290core:IntangibleAssetsOtherThanGoodwill2022-06-3010836290core:ListedExchangeTraded2022-06-3010836290core:UnlistedNon-exchangeTraded2022-06-3010836290core:LandBuildings2022-07-012023-06-3010836290core:PlantMachinery2022-07-012023-06-3010836290core:Vehicles2022-07-012023-06-3010836290core:FurnitureFittings2022-07-012023-06-3010836290core:OfficeEquipment2022-07-012023-06-3010836290core:NetGoodwill2022-07-012023-06-3010836290core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010836290core:ListedExchangeTraded2022-07-012023-06-3010836290core:UnlistedNon-exchangeTraded2022-07-012023-06-3010836290core:MoreThanFiveYears2022-07-012023-06-3010836290core:Non-currentFinancialInstruments2023-06-3010836290core:Non-currentFinancialInstruments2022-06-3010836290dpl:CostSales2022-07-012023-06-3010836290dpl:DistributionCosts2022-07-012023-06-3010836290core:LandBuildings2022-07-012023-06-3010836290core:PlantMachinery2022-07-012023-06-3010836290core:Vehicles2022-07-012023-06-3010836290core:FurnitureFittings2022-07-012023-06-3010836290core:OfficeEquipment2022-07-012023-06-3010836290dpl:AdministrativeExpenses2022-07-012023-06-3010836290core:NetGoodwill2022-07-012023-06-3010836290core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010836290dpl:GroupUndertakings2022-07-012023-06-3010836290dpl:ParticipatingInterests2022-07-012023-06-3010836290dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3010836290core:ListedExchangeTraded2022-07-012023-06-3010836290dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3010836290core:UnlistedNon-exchangeTraded2022-07-012023-06-3010836290dpl:CostSales2021-06-302022-06-3010836290dpl:DistributionCosts2021-06-302022-06-3010836290core:LandBuildings2021-06-302022-06-3010836290core:PlantMachinery2021-06-302022-06-3010836290core:Vehicles2021-06-302022-06-3010836290core:FurnitureFittings2021-06-302022-06-3010836290core:OfficeEquipment2021-06-302022-06-3010836290dpl:AdministrativeExpenses2021-06-302022-06-3010836290core:NetGoodwill2021-06-302022-06-3010836290core:IntangibleAssetsOtherThanGoodwill2021-06-302022-06-3010836290dpl:GroupUndertakings2021-06-302022-06-3010836290dpl:ParticipatingInterests2021-06-302022-06-3010836290dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-302022-06-3010836290core:ListedExchangeTraded2021-06-302022-06-3010836290dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-302022-06-3010836290core:UnlistedNon-exchangeTraded2021-06-302022-06-3010836290core:NetGoodwill2023-06-3010836290core:IntangibleAssetsOtherThanGoodwill2023-06-3010836290core:LandBuildings2023-06-3010836290core:PlantMachinery2023-06-3010836290core:Vehicles2023-06-3010836290core:FurnitureFittings2023-06-3010836290core:OfficeEquipment2023-06-3010836290core:AfterOneYear2023-06-3010836290core:WithinOneYear2023-06-3010836290core:ListedExchangeTraded2023-06-3010836290core:UnlistedNon-exchangeTraded2023-06-3010836290core:ShareCapital2023-06-3010836290core:SharePremium2023-06-3010836290core:RevaluationReserve2023-06-3010836290core:OtherReservesSubtotal2023-06-3010836290core:RetainedEarningsAccumulatedLosses2023-06-3010836290core:NetGoodwill2022-06-3010836290core:IntangibleAssetsOtherThanGoodwill2022-06-3010836290core:LandBuildings2022-06-3010836290core:PlantMachinery2022-06-3010836290core:Vehicles2022-06-3010836290core:FurnitureFittings2022-06-3010836290core:OfficeEquipment2022-06-3010836290core:AfterOneYear2022-06-3010836290core:WithinOneYear2022-06-3010836290core:Listed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Nucleo Group Limited

Registered Number
10836290
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Nucleo Group Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

Mr D Hardy

Registered Address

2 Dukes Court
Bognor Road
Chichester
PO19 8FX

Registered Number

10836290 (England and Wales)
Nucleo Group Limited
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6782-
782-
Current assets
Stocks113,444-
Debtors48,75520,202
Cash at bank and on hand16964,154
162,36884,356
Creditors amounts falling due within one year116,19279,704
Net current assets (liabilities)46,1764,652
Total assets less current liabilities46,9584,652
Creditors amounts falling due after one year42,71949,100
Net assets4,239(44,448)
Capital and reserves
Called up share capital100100
Profit and loss account4,139(44,548)
Shareholders' funds4,239(44,448)
The financial statements were approved and authorised for issue by the Director on 15 January 2024, and are signed on its behalf by:
Mr D Hardy
Director
Registered Company No. 10836290
Nucleo Group Limited
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of provision of management services.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Government grants and other government assistance policy
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
5.Employee information

20232022
Average number of employees during the year21
6.Property, plant and equipment

Total

£
Cost or valuation
Additions899
At 30 June 23899
Depreciation and impairment
Charge for year117
At 30 June 23117
Net book value
At 30 June 23782
At 30 June 22-
7.Description of financial commitments other than capital commitments
The company had total guarantees contingencies and commitments at the year end of £17,804 (2022 £nil)
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr D Hardy3,96101,5842,377
3,96101,5842,377