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Company Registration No. 12710321 (England and Wales)
ND PAR LTD Unaudited accounts for the year ended 31 July 2023
ND PAR LTD Unaudited accounts Contents
Page
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ND PAR LTD Company Information for the year ended 31 July 2023
Director
Qingnuo Mei
Company Number
12710321 (England and Wales)
Registered Office
34 FORE STREET ST. BLAZEY PAR PL24 2NJ ENGLAND
Accountants
Utopians Accountants 49 Highview Pinner Middlesex HA5 3PE
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ND PAR LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,906 
16,562 
Current assets
Inventories
4,369 
2,806 
Debtors
412 
150 
Cash at bank and in hand
4,757 
6,003 
9,538 
8,959 
Creditors: amounts falling due within one year
(5,378)
(5,740)
Net current assets
4,160 
3,219 
Total assets less current liabilities
19,066 
19,781 
Creditors: amounts falling due after more than one year
(34,985)
(30,108)
Net liabilities
(15,919)
(10,327)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(16,019)
(10,427)
Shareholders' funds
(15,919)
(10,327)
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 January 2024 and were signed on its behalf by
Qingnuo Mei Director Company Registration No. 12710321
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ND PAR LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
ND PAR LTD is a private company, limited by shares, registered in England and Wales, registration number 12710321. The registered office is 34 FORE STREET, ST. BLAZEY, PAR, PL24 2NJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Computer equipment
10% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
16,015 
3,133 
1,053 
20,201 
At 31 July 2023
16,015 
3,133 
1,053 
20,201 
Depreciation
At 1 August 2022
2,934 
505 
200 
3,639 
Charge for the year
1,308 
263 
85 
1,656 
At 31 July 2023
4,242 
768 
285 
5,295 
Net book value
At 31 July 2023
11,773 
2,365 
768 
14,906 
At 31 July 2022
13,081 
2,628 
853 
16,562 
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ND PAR LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
285 
32 
Accrued income and prepayments
127 
118 
412 
150 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,393 
3,795 
Trade creditors
2,985 
1,678 
Taxes and social security
- 
267 
5,378 
5,740 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
34,985 
30,108 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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