Nenor Ltd Filleted Accounts Cover
Nenor Ltd
Company No. 04895709
Information for Filing with The Registrar
30 September 2023
Nenor Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the year under review was festival promotion and collection of royalties.
Director
The Director who served at any time during the year was as follows:
R. Bennett
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R. Bennett
Director
05 April 2024
Nenor Ltd Balance Sheet Registrar
at
30 September 2023
Company No.
04895709
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
4,5112,500
4,5112,500
Current assets
Debtors
6
61,981156,798
Cash at bank and in hand
13,93011,319
75,911168,117
Creditors: Amount falling due within one year
7
(8,411)
(10,833)
Net current assets
67,500157,284
Total assets less current liabilities
72,011159,784
Creditors: Amounts falling due after more than one year
8
(92,477)
(113,485)
Net (liabilities)/assets
(20,465)
46,299
Capital and reserves
Called up share capital
11
Profit and loss account
10
(20,466)
46,298
Total equity
(20,465)
46,299
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 05 April 2024 and signed on its behalf by:
R. Bennett
Director
05 April 2024
Nenor Ltd Notes to the Accounts Registrar
for the year ended 30 September 2023
1
General information
Nenor Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 04895709
Its registered office is:
1 The Courtyard
Poundfield Road
Chalvington
East Sussex
BN27 3YD
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
33% Straight Line
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 profit and loss account 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 October 2022
47,40947,409
At 30 September 2023
47,40947,409
Amortisation and impairment
At 1 October 2022
47,40947,409
At 30 September 2023
47,40947,409
Net book values
At 30 September 2023
--
At 30 September 2022
--
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 October 2022
13,80113,801
Additions
5,2065,206
At 30 September 2023
19,00719,007
Depreciation
At 1 October 2022
11,30211,302
Charge for the year
3,1943,194
At 30 September 2023
14,49614,496
Net book values
At 30 September 2023
4,5114,511
At 30 September 2022
2,500
2,500
6
Debtors
2023
2022
£
£
Trade debtors
21,68616,718
VAT recoverable
2,077927
Other debtors
13,218139,153
Prepayments and accrued income
25,000-
61,981156,798
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Loans from directors
-7,833
Other creditors
8,411-
Accruals and deferred income
-3,000
8,41110,833
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Other creditors
89,977113,485
Accruals and deferred income
2,500-
92,477113,485
9
Share Capital
Ordinary shares fully paid
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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