2022-05-012023-04-302023-04-30false11964442NAZART LIMITED2024-02-2947710iso4217:GBPxbrli:pure119644422022-05-01119644422023-04-30119644422022-05-012023-04-30119644422021-05-01119644422022-04-30119644422021-05-012022-04-3011964442bus:SmallEntities2022-05-012023-04-3011964442bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3011964442bus:AbridgedAccounts2022-05-012023-04-3011964442bus:PrivateLimitedCompanyLtd2022-05-012023-04-3011964442core:WithinOneYear2023-04-3011964442core:AfterOneYear2023-04-3011964442core:WithinOneYear2022-04-3011964442core:AfterOneYear2022-04-3011964442core:ShareCapital2023-04-3011964442core:SharePremium2023-04-3011964442core:RevaluationReserve2023-04-3011964442core:OtherReservesSubtotal2023-04-3011964442core:RetainedEarningsAccumulatedLosses2023-04-3011964442core:ShareCapital2022-04-3011964442core:SharePremium2022-04-3011964442core:RevaluationReserve2022-04-3011964442core:OtherReservesSubtotal2022-04-3011964442core:RetainedEarningsAccumulatedLosses2022-04-3011964442core:LandBuildings2023-04-3011964442core:PlantMachinery2023-04-3011964442core:Vehicles2023-04-3011964442core:FurnitureFittings2023-04-3011964442core:OfficeEquipment2023-04-3011964442core:NetGoodwill2023-04-3011964442core:IntangibleAssetsOtherThanGoodwill2023-04-3011964442core:ListedExchangeTraded2023-04-3011964442core:UnlistedNon-exchangeTraded2023-04-3011964442core:LandBuildings2022-04-3011964442core:PlantMachinery2022-04-3011964442core:Vehicles2022-04-3011964442core:FurnitureFittings2022-04-3011964442core:OfficeEquipment2022-04-3011964442core:NetGoodwill2022-04-3011964442core:IntangibleAssetsOtherThanGoodwill2022-04-3011964442core:ListedExchangeTraded2022-04-3011964442core:UnlistedNon-exchangeTraded2022-04-3011964442core:LandBuildings2022-05-012023-04-3011964442core:PlantMachinery2022-05-012023-04-3011964442core:Vehicles2022-05-012023-04-3011964442core:FurnitureFittings2022-05-012023-04-3011964442core:OfficeEquipment2022-05-012023-04-3011964442core:NetGoodwill2022-05-012023-04-3011964442core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011964442core:ListedExchangeTraded2022-05-012023-04-3011964442core:UnlistedNon-exchangeTraded2022-05-012023-04-3011964442core:MoreThanFiveYears2022-05-012023-04-3011964442core:Non-currentFinancialInstruments2023-04-3011964442core:Non-currentFinancialInstruments2022-04-3011964442dpl:CostSales2022-05-012023-04-3011964442dpl:DistributionCosts2022-05-012023-04-3011964442core:LandBuildings2022-05-012023-04-3011964442core:PlantMachinery2022-05-012023-04-3011964442core:Vehicles2022-05-012023-04-3011964442core:FurnitureFittings2022-05-012023-04-3011964442core:OfficeEquipment2022-05-012023-04-3011964442dpl:AdministrativeExpenses2022-05-012023-04-3011964442core:NetGoodwill2022-05-012023-04-3011964442core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011964442dpl:GroupUndertakings2022-05-012023-04-3011964442dpl:ParticipatingInterests2022-05-012023-04-3011964442dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3011964442core:ListedExchangeTraded2022-05-012023-04-3011964442dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3011964442core:UnlistedNon-exchangeTraded2022-05-012023-04-3011964442dpl:CostSales2021-05-012022-04-3011964442dpl:DistributionCosts2021-05-012022-04-3011964442core:LandBuildings2021-05-012022-04-3011964442core:PlantMachinery2021-05-012022-04-3011964442core:Vehicles2021-05-012022-04-3011964442core:FurnitureFittings2021-05-012022-04-3011964442core:OfficeEquipment2021-05-012022-04-3011964442dpl:AdministrativeExpenses2021-05-012022-04-3011964442core:NetGoodwill2021-05-012022-04-3011964442core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3011964442dpl:GroupUndertakings2021-05-012022-04-3011964442dpl:ParticipatingInterests2021-05-012022-04-3011964442dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3011964442core:ListedExchangeTraded2021-05-012022-04-3011964442dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3011964442core:UnlistedNon-exchangeTraded2021-05-012022-04-3011964442core:NetGoodwill2023-04-3011964442core:IntangibleAssetsOtherThanGoodwill2023-04-3011964442core:LandBuildings2023-04-3011964442core:PlantMachinery2023-04-3011964442core:Vehicles2023-04-3011964442core:FurnitureFittings2023-04-3011964442core:OfficeEquipment2023-04-3011964442core:AfterOneYear2023-04-3011964442core:WithinOneYear2023-04-3011964442core:ListedExchangeTraded2023-04-3011964442core:UnlistedNon-exchangeTraded2023-04-3011964442core:ShareCapital2023-04-3011964442core:SharePremium2023-04-3011964442core:RevaluationReserve2023-04-3011964442core:OtherReservesSubtotal2023-04-3011964442core:RetainedEarningsAccumulatedLosses2023-04-3011964442core:NetGoodwill2022-04-3011964442core:IntangibleAssetsOtherThanGoodwill2022-04-3011964442core:LandBuildings2022-04-3011964442core:PlantMachinery2022-04-3011964442core:Vehicles2022-04-3011964442core:FurnitureFittings2022-04-3011964442core:OfficeEquipment2022-04-3011964442core:AfterOneYear2022-04-3011964442core:WithinOneYear2022-04-3011964442core:ListedExchangeTraded2022-04-3011964442core:UnlistedNon-exchangeTraded2022-04-3011964442core:ShareCapital2022-04-3011964442core:SharePremium2022-04-3011964442core:RevaluationReserve2022-04-3011964442core:OtherReservesSubtotal2022-04-3011964442core:RetainedEarningsAccumulatedLosses2022-04-3011964442core:NetGoodwill2021-05-0111964442core:IntangibleAssetsOtherThanGoodwill2021-05-0111964442core:LandBuildings2021-05-0111964442core:PlantMachinery2021-05-0111964442core:Vehicles2021-05-0111964442core:FurnitureFittings2021-05-0111964442core:OfficeEquipment2021-05-0111964442core:AfterOneYear2021-05-0111964442core:WithinOneYear2021-05-0111964442core:ListedExchangeTraded2021-05-0111964442core:UnlistedNon-exchangeTraded2021-05-0111964442core:ShareCapital2021-05-0111964442core:SharePremium2021-05-0111964442core:RevaluationReserve2021-05-0111964442core:OtherReservesSubtotal2021-05-0111964442core:RetainedEarningsAccumulatedLosses2021-05-0111964442core:AfterOneYear2022-05-012023-04-3011964442core:WithinOneYear2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011964442core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3011964442core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3011964442core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3011964442core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3011964442core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3011964442bus:Director12022-05-012023-04-30

NAZART LIMITED

Registered Number
11964442
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

NAZART LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

Sevgi Goktas

Registered Address

16 Tramway House Stonewood Road
Erith
Kent
DA8 1GX

Registered Number

11964442 (England and Wales)
NAZART LIMITED
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,031-
1,031-
Current assets
Stocks6,5007,000
Debtors7,8759,145
Cash at bank and on hand49,90168,336
64,27684,481
Creditors amounts falling due within one year724,78342,046
Net current assets (liabilities)39,49342,435
Total assets less current liabilities40,52442,435
Creditors amounts falling due after one year22,45034,042
Net assets18,0748,393
Capital and reserves
Called up share capital1,0001,000
Profit and loss account17,0747,393
Shareholders' funds18,0748,393
The financial statements were approved and authorised for issue by the Director on 29 February 2024, and are signed on its behalf by:
Sevgi Goktas
Director
Registered Company No. 11964442
NAZART LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year33
5.Property, plant and equipment

Total

£
Cost or valuation
Additions1,091
At 30 April 231,091
Depreciation and impairment
Charge for year60
At 30 April 2360
Net book value
At 30 April 231,031
At 30 April 22-
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables3,5751,234
Amounts owed by associates and joint ventures / participating interests-753
Other debtors2,9035,861
Called up share capital not paid, current asset1,0001,000
Prepayments and accrued income397297
Total7,8759,145
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,294-
Bank borrowings and overdrafts9,9588,067
Amounts owed to related parties1-
Taxation and social security10,7217,648
Other creditors9079
Accrued liabilities and deferred income71926,252
Total24,78342,046
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.