Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31true222022-11-01trueNo description of principal activitytrue 10445044 2022-11-01 2023-10-31 10445044 2021-11-01 2022-10-31 10445044 2023-10-31 10445044 2022-10-31 10445044 c:Director1 2022-11-01 2023-10-31 10445044 d:FurnitureFittings 2022-11-01 2023-10-31 10445044 d:FurnitureFittings 2023-10-31 10445044 d:FurnitureFittings 2022-10-31 10445044 d:CurrentFinancialInstruments 2023-10-31 10445044 d:CurrentFinancialInstruments 2022-10-31 10445044 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10445044 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 10445044 d:ShareCapital 2023-10-31 10445044 d:ShareCapital 2022-10-31 10445044 d:RetainedEarningsAccumulatedLosses 2023-10-31 10445044 d:RetainedEarningsAccumulatedLosses 2022-10-31 10445044 c:EntityHasNeverTraded 2022-11-01 2023-10-31 10445044 c:FRS102 2022-11-01 2023-10-31 10445044 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10445044 c:FullAccounts 2022-11-01 2023-10-31 10445044 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10445044 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 10445044









ND COMMS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

 
ND COMMS LIMITED
REGISTERED NUMBER: 10445044

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,378
3,378

  
3,378
3,378

Current assets
  

Debtors: amounts falling due within one year
 5 
1,900
1,768

  
1,900
1,768

Creditors: amounts falling due within one year
 6 
(6,752)
(6,488)

Net current liabilities
  
 
 
(4,852)
 
 
(4,720)

Total assets less current liabilities
  
(1,474)
(1,342)

  

Net liabilities
  
(1,474)
(1,342)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(1,476)
(1,344)

  
(1,474)
(1,342)


Page 1

 
ND COMMS LIMITED
REGISTERED NUMBER: 10445044
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

For the year ended 31 October 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question 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 financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2024.




................................................
Neil Mallaburn
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ND COMMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

ND Comms Limited is a private company incorporated in England, limited by its share capital. The company is dormant and did not trade in the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

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.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of
Page 3

 
ND COMMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.4
Financial instruments (continued)

financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 November 2022
5,151



At 31 October 2023

5,151



Depreciation


At 1 November 2022
1,773



At 31 October 2023

1,773



Net book value



At 31 October 2023
3,378



At 31 October 2022
3,378

Page 4

 
ND COMMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
1,900
1,768

1,900
1,768



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
6,620
6,488

Accruals and deferred income
132
-

6,752
6,488



7.


Financial instruments






8.


Controlling party

The Company is controlled by the directors Neil and Donna Mallaburn by virtue of their shareholdings as described in the directors' report.

 
Page 5