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03314871 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 03314871 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 03314871 frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:UnlistedNon-exchangeTraded 2021-04-30 03314871 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 03314871 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 03314871 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 03314871 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03314871 13 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 13 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 13 2022-04-30 03314871 14 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 14 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 14 2022-04-30 03314871 15 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 15 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 15 2022-04-30 03314871 16 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 16 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 16 2022-04-30 03314871 17 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 17 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 17 2022-04-30 03314871 18 2021-05-01 2022-04-30 03314871 frs-core:CurrentFinancialInstruments 18 2022-04-30 03314871 frs-core:Non-currentFinancialInstruments 18 2022-04-30 03314871 19 2021-05-01 2022-04-30 03314871 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2021-05-01 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 03314871 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 03314871 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 03314871 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 03314871 dpl-frs:Item8 2021-05-01 2022-04-30 03314871 dpl-frs:Item8 2021-04-30 03314871 dpl-frs:Item8 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 03314871 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 03314871 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 03314871 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 03314871 dpl-frs:Item9 2021-05-01 2022-04-30 03314871 dpl-frs:Item9 2021-04-30 03314871 dpl-frs:Item9 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 03314871 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 03314871 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2022-04-30 03314871 dpl-frs:Item12 2021-05-01 2022-04-30 03314871 dpl-frs:Item12 2021-04-30 03314871 dpl-frs:Item12 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 03314871 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 03314871 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 03314871 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 03314871 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 03314871 1 2021-05-01 2022-04-30 03314871 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 03314871
Newtrent Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mrs Rajwant Sandhu
Mr Simarjit Sandhu
Mr Simraj Sandhu
Mr Darshan Sandhu
Company Number 03314871
Registered Office 94 Commercial Road
London
E1 1NU
Page 1
Page 2
Balance Sheet
Registered number: 03314871
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,281 47,742
39,281 47,742
CURRENT ASSETS
Stocks 5 147,452 141,588
Debtors 6 111,982 120,280
Cash at bank and in hand 552,144 695,637
811,578 957,505
Creditors: Amounts Falling Due Within One Year 7 (233,601 ) (264,993 )
NET CURRENT ASSETS (LIABILITIES) 577,977 692,512
TOTAL ASSETS LESS CURRENT LIABILITIES 617,258 740,254
NET ASSETS 617,258 740,254
CAPITAL AND RESERVES
Called up share capital 8 50 50
Profit and Loss Account 617,208 740,204
SHAREHOLDERS' FUNDS 617,258 740,254
Page 2
Page 3
For the year ending 30 April 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simarjit Sandhu
Director
19/11/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Newtrent Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03314871 . The registered office is 94 Commercial Road, London, E1 1NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight Line
Plant & Machinery 20% on Reducing Balance
Fixtures & Fittings 20% on Reducing Balance
Computer Equipment 20% on Reducing Balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
3. Average Number of Employees
Average number of employees, including directors, during the year was  5 (2022: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 71,305 38,688 23,930 133,923
Additions - - 2,249 2,249
As at 30 April 2023 71,305 38,688 26,179 136,172
Depreciation
As at 1 May 2022 39,216 32,351 14,614 86,181
Provided during the period 7,130 1,267 2,313 10,710
As at 30 April 2023 46,346 33,618 16,927 96,891
Net Book Value
As at 30 April 2023 24,959 5,070 9,252 39,281
As at 1 May 2022 32,089 6,337 9,316 47,742
Page 4
Page 5
5. Stocks
2023 2022
£ £
Finished goods 147,452 141,588
147,452 141,588
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 109,939 117,955
Other taxes and social security 2,043 2,325
111,982 120,280
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 141,559 160,603
Corporation tax 27,767 40,763
VAT 51,951 59,118
Net wages 5,011 -
CC Barclays commercial card 7,313 4,509
233,601 264,993
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
50 Ordinary Shares of £ 1 each 50 50
Page 5