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REGISTERED NUMBER: 05171490 (England and Wales)











Unaudited Financial Statements for the Year Ended 31 March 2024

for

C D Nash Limited

C D Nash Limited (Registered number: 05171490)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C D Nash Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr C D Nash





REGISTERED OFFICE: 11 Longwood Lane
Amersham
Bucks
HP7 9EN





REGISTERED NUMBER: 05171490 (England and Wales)






C D Nash Limited (Registered number: 05171490)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,836
Tangible assets 5 - 364
- 3,200

CURRENT ASSETS
Stocks - 2,520
Debtors 6 2,241 1,036
Cash at bank 10,736 14,459
12,977 18,015
CREDITORS
Amounts falling due within one year 7 (405 ) 5,061
NET CURRENT ASSETS 13,382 12,954
TOTAL ASSETS LESS CURRENT LIABILITIES 13,382 16,154

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 13,381 16,153
SHAREHOLDERS' FUNDS 13,382 16,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 18 April 2024 and were signed by:





Mr C D Nash - Director


C D Nash Limited (Registered number: 05171490)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

C D Nash Limited 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.

Goodwill
Goodwill represents the amount paid in connection with the acquisition of the business in 2004. Goodwill has been tested at the balance sheet date for impairment. The impairment loss is recognised in the Income Statement

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

C D Nash Limited (Registered number: 05171490)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023 91,902
Disposals (91,902 )
At 31 March 2024 -
AMORTISATION
At 1 April 2023 89,066
Eliminated on disposal (87,972 )
Charge written back (1,094 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 2,836

Goodwill represents the amount paid in connection with the acquisition of the business in 2004. Goodwill has been tested at the balance sheet date for impairment. The impairment loss is recognised in the Income Statement.

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 1,699 1,875 3,574
Disposals (1,699 ) (1,875 ) (3,574 )
At 31 March 2024 - - -
DEPRECIATION
At 1 April 2023 1,691 1,519 3,210
Charge for year - 353 353
Eliminated on disposal (1,691 ) (1,872 ) (3,563 )
At 31 March 2024 - - -
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 8 356 364

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors - 674
Other debtors 2,241 362
2,241 1,036

C D Nash Limited (Registered number: 05171490)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax (600 ) 57
Directors' current accounts 195 5,004
(405 ) 5,061

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 April 2023 16,153
Deficit for the year (1,772 )
Dividends (1,000 )
At 31 March 2024 13,381