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dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 12380764 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 12380764 dpl-frs:Item3 2022-01-01 2022-12-31 12380764 dpl-frs:Item3 2021-12-31 12380764 dpl-frs:Item3 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12380764 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12380764 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 12380764 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 12380764 dpl-frs:Item4 2022-01-01 2022-12-31 12380764 dpl-frs:Item4 2021-12-31 12380764 dpl-frs:Item4 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12380764 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12380764 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 12380764 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 12380764 dpl-frs:Item5 2022-01-01 2022-12-31 12380764 dpl-frs:Item5 2021-12-31 12380764 dpl-frs:Item5 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12380764 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12380764 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 12380764 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 12380764 dpl-frs:Item6 2022-01-01 2022-12-31 12380764 dpl-frs:Item6 2021-12-31 12380764 dpl-frs:Item6 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12380764 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12380764 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 12380764 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 12380764 dpl-frs:Item7 2022-01-01 2022-12-31 12380764 dpl-frs:Item7 2021-12-31 12380764 dpl-frs:Item7 2022-12-31 12380764 dpl-frs:CostSales dpl-frs:Item7 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Registered number: 12380764
Nyraco Consultancy Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12380764
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 798 718
798 718
CURRENT ASSETS
Debtors 5 - 5,826
Cash at bank and in hand 45,798 48,443
45,798 54,269
Creditors: Amounts Falling Due Within One Year 6 (10,009 ) (4,521 )
NET CURRENT ASSETS (LIABILITIES) 35,789 49,748
TOTAL ASSETS LESS CURRENT LIABILITIES 36,587 50,466
Creditors: Amounts Falling Due After More Than One Year 7 (29,805 ) (40,896 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (211 ) (179 )
NET ASSETS 6,571 9,391
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Income Statement 5,571 8,391
SHAREHOLDERS' FUNDS 6,571 9,391
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr A K Sahni
Director
30/03/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nyraco Consultancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12380764 . The registered office is No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of 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.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director have also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
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:
Fixtures & Fittings 25% on Reducing balance
Computer Equipment 33.33% on Straight line
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 statement of financial position date.

Deferred Tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
Government Assistance
The company has received assistance in the form of a government backed loan (including Coronavirus Business Interruption Loan Scheme (CBILS),Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme) of which the outstanding balance as at the year end was £40,896. This is reported the current and long term liabilities of the balance sheet based on the allocation of payments due within 12 months and greater than 12 months.
2.8. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.9. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.10. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 2
1 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 192 1,465 1,657
Additions 250 624 874
As at 31 December 2023 442 2,089 2,531
Depreciation
As at 1 January 2023 48 891 939
Provided during the period 98 696 794
As at 31 December 2023 146 1,587 1,733
Net Book Value
As at 31 December 2023 296 502 798
As at 1 January 2023 144 574 718
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account - 5,826
- 5,826
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 117
Bank loans and overdrafts 5,577 -
Corporation tax 2,452 1,554
VAT 493 1,320
Accruals and deferred income 1,438 1,530
Director's loan account 49 -
10,009 4,521
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,805 40,896
29,805 40,896
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
The nominal value per share is £1 and there are 1,000 Ordinary shares in issue.
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Amit Sahni 5,826 25,323 31,198 - 49
10. Related Party Transactions
The Director's loan account balance of Mr A Sahni of £49 as at the year end, is a current liability, interest free and repayable on demand.
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