BrightAccountsProduction v1.0.0 v1.0.0 2022-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the distribution of sliced meals. 12 March 2024 28 22 NI626319 2023-09-30 NI626319 2022-09-30 NI626319 2021-09-30 NI626319 2022-10-01 2023-09-30 NI626319 2021-10-01 2022-09-30 NI626319 uk-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 NI626319 uk-curr:PoundSterling 2022-10-01 2023-09-30 NI626319 uk-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 NI626319 uk-bus:AbridgedAccounts 2022-10-01 2023-09-30 NI626319 uk-core:ShareCapital 2023-09-30 NI626319 uk-core:ShareCapital 2022-09-30 NI626319 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 NI626319 uk-core:RetainedEarningsAccumulatedLosses 2022-09-30 NI626319 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-09-30 NI626319 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-09-30 NI626319 uk-bus:FRS102 2022-10-01 2023-09-30 NI626319 uk-core:Land 2022-10-01 2023-09-30 NI626319 uk-core:PlantMachinery 2022-10-01 2023-09-30 NI626319 uk-core:FurnitureFittingsToolsEquipment 2022-10-01 2023-09-30 NI626319 uk-core:MotorVehicles 2022-10-01 2023-09-30 NI626319 uk-core:OtherPropertyPlantEquipment 2022-10-01 2023-09-30 NI626319 uk-core:UltimateParent 2022-10-01 2023-09-30 NI626319 uk-countries:NorthernIreland 2022-10-01 2023-09-30 NI626319 uk-bus:Director1 2022-10-01 2023-09-30 NI626319 uk-bus:Director2 2022-10-01 2023-09-30 NI626319 uk-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Company Registration Number: NI626319
 
 
Nocht Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 September 2023
Nocht Ltd
Company Registration Number: NI626319
ABRIDGED BALANCE SHEET
as at 30 September 2023

2023 2022
Notes £ £
 
Fixed Assets
Tangible assets 5 137,898 157,895
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Current Assets
Stocks 30,000 25,000
Debtors 388,970 338,566
Cash and cash equivalents 19,063 3,340
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438,033 366,906
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Creditors: amounts falling due within one year (527,943) (515,594)
───────── ─────────
Net Current Liabilities (89,910) (148,688)
───────── ─────────
Total Assets less Current Liabilities 47,988 9,207
 
Creditors:
amounts falling due after more than one year (1,692) (6,767)
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Net Assets 46,296 2,440
═════════ ═════════
 
Capital and Reserves
Called up share capital 2 2
Retained earnings 46,294 2,438
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Equity attributable to owners of the company 46,296 2,440
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 12 March 2024 and signed on its behalf by
           
           
________________________________          
Mr. Andrew Short          
Director          
           
           
________________________________
Laura Murphy
Director
           



Nocht Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 September 2023

   
1. General Information
 
Nocht Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI626319. The registered office of the company is Unit 2 Kevlin Buildings, 47 Kevlin Avenue, Omagh, Co. Tyrone, BT78 1ER, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 September 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Freehold and long leasehold - 3% Straight line
  Plant and machinery - 20% Straight line
  Fixtures, fittings and equipment - 20% Straight line
  Motor vehicles - 20% Straight line
  Office Equipment - 20% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
 
Stocks
Stocks are valued at the lower of cost and net realisable value.
 
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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Going concern
 
The company accounts are produced on the going concern basis.  The company was impacted during the year due to the global coronavirus pandemic. However with government support together with the directors' continued support, the company is well placed to trade successfully post the pandemic.
       
4. Employees
 
The average monthly number of employees, including directors, during the financial year was 28, (2022 - 22).
 
  2023 2022
  Number Number
 
Cost of sales 28 22
  ═════════ ═════════

               
5. Tangible assets
  Freehold and long leasehold Plant and machinery Fixtures, fittings and equipment Motor vehicles Office Equipment Total
             
             
  £ £ £ £ £ £
Cost
At 1 October 2022 52,225 30,094 197,710 58,150 1,285 339,464
Additions - - 16,232 - 1,999 18,231
  ───────── ───────── ───────── ───────── ───────── ─────────
At 30 September 2023 52,225 30,094 213,942 58,150 3,284 357,695
  ───────── ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 October 2022 1,567 9,611 148,136 21,290 965 181,569
Charge for the financial year 1,567 6,019 18,532 11,630 480 38,228
  ───────── ───────── ───────── ───────── ───────── ─────────
At 30 September 2023 3,134 15,630 166,668 32,920 1,445 219,797
  ───────── ───────── ───────── ───────── ───────── ─────────
Net book value
At 30 September 2023 49,091 14,464 47,274 25,230 1,839 137,898
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════
At 30 September 2022 50,658 20,483 49,574 36,860 320 157,895
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════

       
6. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 September 2023.
   
7. Parent and ultimate parent company
 
AJS Event Specialists Limited, a company established in Northern Ireland, holds 100% of the equity share capital in AJS Bars Limited and is the immediate parent and the ultimate parent undertaking.

The ultimate controlling party is the director who controls the majority of the equity share capital in AJS Event Specialists Limited.
The address of director is Northern Ireland.
 
   
8. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.