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2022-06-30 12056864 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 12056864 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 12056864 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 12056864 dpl-frs:Item10 2022-07-01 2023-06-30 12056864 dpl-frs:Item10 2022-06-30 12056864 dpl-frs:Item10 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12056864 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 12056864 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 12056864 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 12056864 dpl-frs:Item11 2022-07-01 2023-06-30 12056864 dpl-frs:Item11 2022-06-30 12056864 dpl-frs:Item11 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12056864 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 12056864 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 12056864 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 12056864 dpl-frs:Item12 2022-07-01 2023-06-30 12056864 dpl-frs:Item12 2022-06-30 12056864 dpl-frs:Item12 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 12056864 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12056864 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 12056864 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 12056864 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 12056864 1 2022-07-01 2023-06-30 12056864 frs-countries:EnglandWales 2022-07-01 2023-06-30 12056864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 12056864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 12056864 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 12056864 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 12056864 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frs-core:ComputerEquipment 2022-06-30 12056864 frs-core:ComputerEquipment 2021-07-01 2022-06-30 12056864 frs-core:ComputerEquipment 2021-06-30 12056864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12056864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 12056864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 12056864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 12056864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 12056864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 12056864 frs-core:FurnitureFittings 2022-06-30 12056864 frs-core:FurnitureFittings 2021-07-01 2022-06-30 12056864 frs-core:FurnitureFittings 2021-06-30 12056864 frs-core:NetGoodwill 2022-06-30 12056864 frs-core:NetGoodwill 2021-07-01 2022-06-30 12056864 frs-core:NetGoodwill 2021-06-30 12056864 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 12056864 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 12056864 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 12056864 frs-core:LandBuildings 2022-06-30 12056864 frs-core:LandBuildings 2021-07-01 2022-06-30 12056864 frs-core:LandBuildings 2021-06-30 12056864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 12056864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 12056864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 12056864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 12056864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 12056864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 12056864 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 12056864 frs-core:MoreThanFiveYears 2022-06-30 12056864 frs-core:MotorVehicles 2022-06-30 12056864 frs-core:MotorVehicles 2021-07-01 2022-06-30 12056864 frs-core:MotorVehicles 2021-06-30 12056864 frs-core:OtherResidualIntangibleAssets 2022-06-30 12056864 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 12056864 frs-core:OtherResidualIntangibleAssets 2021-06-30 12056864 frs-core:PlantMachinery 2022-06-30 12056864 frs-core:PlantMachinery 2021-07-01 2022-06-30 12056864 frs-core:PlantMachinery 2021-06-30 12056864 frs-core:Secured 2022-06-30 12056864 frs-core:Unsecured 2022-06-30 12056864 frs-core:WithinOneYear 2021-07-01 2022-06-30 12056864 frs-core:WithinOneYear 2022-06-30 12056864 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 12056864 frs-core:CapitalRedemptionReserve 2021-06-30 12056864 frs-core:CapitalRedemptionReserve 2022-06-30 12056864 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 12056864 frs-core:OtherReservesSubtotal 2021-06-30 12056864 frs-core:OtherReservesSubtotal 2022-06-30 12056864 frs-core:RevaluationReserve 2021-07-01 2022-06-30 12056864 frs-core:RevaluationReserve 2021-06-30 12056864 frs-core:RevaluationReserve 2022-06-30 12056864 frs-core:SharePremium 2021-07-01 2022-06-30 12056864 frs-core:SharePremium 2021-06-30 12056864 frs-core:SharePremium 2022-06-30 12056864 frs-core:ShareCapital 2021-07-01 2022-06-30 12056864 frs-core:ShareCapital 2021-06-30 12056864 frs-core:ShareCapital 2022-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12056864 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 12056864 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 12056864 frs-countries:Europe 2021-07-01 2022-06-30 12056864 frs-countries:NorthAmerica 2021-07-01 2022-06-30 12056864 frs-countries:SouthAmerica 2021-07-01 2022-06-30 12056864 frs-countries:Asia 2021-07-01 2022-06-30 12056864 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 12056864 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 12056864 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 12056864 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 12056864 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 12056864 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 12056864 frs-bus:FullAccounts 2021-07-01 2022-06-30 12056864 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 12056864 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 12056864 frs-bus:FRS102 2021-07-01 2022-06-30 12056864 frs-bus:MediumEntities 2021-07-01 2022-06-30 12056864 frs-bus:SmallEntities 2021-07-01 2022-06-30 12056864 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 12056864 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 12056864 frs-bus:Audited 2021-07-01 2022-06-30 12056864 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 12056864 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 12056864 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12056864 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12056864 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12056864 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12056864 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12056864 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12056864 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass1 2021-06-30 12056864 frs-bus:OrdinaryShareClass1 2022-06-30 12056864 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass2 2021-06-30 12056864 frs-bus:OrdinaryShareClass2 2022-06-30 12056864 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass3 2021-06-30 12056864 frs-bus:OrdinaryShareClass3 2022-06-30 12056864 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass4 2021-06-30 12056864 frs-bus:OrdinaryShareClass4 2022-06-30 12056864 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 12056864 frs-bus:OrdinaryShareClass5 2021-06-30 12056864 frs-bus:OrdinaryShareClass5 2022-06-30 12056864 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 12056864 frs-bus:PreferenceShareClass1 2021-06-30 12056864 frs-bus:PreferenceShareClass1 2022-06-30 12056864 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 12056864 frs-bus:PreferenceShareClass2 2021-06-30 12056864 frs-bus:PreferenceShareClass2 2022-06-30 12056864 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 12056864 frs-bus:PreferenceShareClass3 2021-06-30 12056864 frs-bus:PreferenceShareClass3 2022-06-30 12056864 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 12056864 frs-bus:PreferenceShareClass4 2021-06-30 12056864 frs-bus:PreferenceShareClass4 2022-06-30 12056864 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 12056864 frs-bus:PreferenceShareClass5 2021-06-30 12056864 frs-bus:PreferenceShareClass5 2022-06-30 12056864 1 2021-07-01 2022-06-30 12056864 1 2022-06-30 12056864 1 2021-07-01 2022-06-30 12056864 frs-core:LeasedAssets 2021-07-01 2022-06-30 12056864 frs-core:OwnedAssets 2021-07-01 2022-06-30 12056864 frs-core:CurrencyRisk 2021-07-01 2022-06-30 12056864 frs-core:MarketRisk 2021-07-01 2022-06-30 12056864 frs-core:InterestRateRisk 2021-07-01 2022-06-30 12056864 frs-core:DeferredTaxation 2021-07-01 2022-06-30 12056864 frs-core:DeferredTaxation 2021-06-30 12056864 frs-core:DeferredTaxation 2022-06-30 12056864 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 12056864 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 12056864 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 12056864 frs-core:ProvisionsDeferredTax 2022-06-30 12056864 frs-core:OtherDeferredTax 2022-06-30 12056864 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 12056864 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 12056864 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 12056864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 12056864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 12056864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 12056864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 12056864 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 12056864 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 12056864 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 12056864 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 12056864 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 12056864 frs-core:TaxCreditsDeferredTax 2022-06-30 12056864 frs-core:CostValuation 2021-06-30 12056864 frs-core:AdditionsToInvestments 2022-06-30 12056864 frs-core:DisposalsRepaymentsInvestments 2022-06-30 12056864 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 12056864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 12056864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 12056864 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 12056864 frs-core:CostValuation 2022-06-30 12056864 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 12056864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 12056864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 12056864 frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:ListedExchangeTraded 2021-06-30 12056864 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 12056864 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 12056864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 12056864 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Registered number: 12056864
NKG PVT Limited
Directors' Report and
Financial Statements
For The Year Ended 30 June 2023
AGA Accountants Limited
102 Beehive Lane
Ilford
Essex
IG4 5EG
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Income Statement 4
Statement of Financial Position 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—8
Page 1
Company Information
Director Mr Niruban Nadesan
Company Number 12056864
Registered Office 222a Rainsford Road
Chelmsford
CM1 2PD
Business Waterhouse Lane
Chelmsford, Essex
CM1 2RY
Accountants AGA Accountants Limited
102 Beehive Lane
Ilford
Essex
IG4 5EG
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2023 .
Directors
The directors who held office during the year were as follows:
Mr Ketheeswaran Vythilingam Resigned 06/10/2022
Mr Niruban Nadesan
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Niruban Nadesan
Director
4 August 2023
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the statement of financial position as at year ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
4 August 2023
AGA Accountants Limited
102 Beehive Lane
Ilford
Essex
IG4 5EG
Page 3
Page 4
Income Statement
2023 2022
Notes £ £
TURNOVER 676,534 1,206,892
Cost of sales (528,072 ) (834,631 )
GROSS PROFIT 148,462 372,261
Administrative expenses (225,238 ) (390,524 )
Other operating income 19,912 26,919
OPERATING (LOSS)/PROFIT (56,864 ) 8,656
Interest payable and similar charges (8,670 ) (6,109 )
(LOSS)/PROFIT BEFORE TAXATION (65,534 ) 2,547
Tax on (Loss)/profit - (484 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (65,534 ) 2,063
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Statement of Financial Position
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 50,146
Debtors 5 - 34,237
Investments 6 - 3,600
Cash at bank and in hand - 952
- 88,935
Creditors: Amounts Falling Due Within One Year 7 (16,297 ) (36,104 )
NET CURRENT ASSETS (LIABILITIES) (16,297 ) 52,831
TOTAL ASSETS LESS CURRENT LIABILITIES (16,297 ) 52,831
Creditors: Amounts Falling Due After More Than One Year 8 (35,290 ) (38,884 )
NET (LIABILITIES)/ASSETS (51,587 ) 13,947
CAPITAL AND RESERVES
Called up share capital 9 10 10
Income Statement (51,597 ) 13,937
SHAREHOLDERS' FUNDS (51,587) 13,947
For the year ending 30 June 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Niruban Nadesan
Director
4 August 2023
The notes on pages 7 to 8 form part of these financial statements.
Page 5
Page 6
Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 July 2021 10 11,874 11,884
Profit for the year and total comprehensive income - 2,063 2,063
As at 30 June 2022 and 1 July 2022 10 13,937 13,947
Loss for the year and total comprehensive income - (65,534 ) (65,534)
As at 30 June 2023 10 (51,597 ) (51,587)
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Page 7
Notes to the Financial Statements
1. General Information
NKG PVT Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12056864 . The registered office is 222a Rainsford Road, Chelmsford, CM1 2PD.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2022: 21)
26 21
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4. Stocks
2023 2022
£ £
Finished goods - 50,146
- 50,146
5. Debtors
2023 2022
£ £
Due within one year
Directors' loan accounts - 34,237
- 34,237
6. Current Asset Investments
2023 2022
£ £
Short term deposits - 3,600
- 3,600
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 23,865
Bank loans and overdrafts 4,201 3,784
Corporation tax - 484
Other taxes and social security - 2,304
VAT - 4,707
Accruals and deferred income - 960
Directors' loan accounts 12,096 -
16,297 36,104
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 35,290 38,884
35,290 38,884
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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