2022-03-01 2023-02-28 false Capium Accounts Production 1.1 05552770 bus:AbridgedAccounts 2022-03-01 2023-02-28 05552770 bus:FRS102 2022-03-01 2023-02-28 05552770 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 05552770 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05552770 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 05552770 2022-03-01 2023-02-28 05552770 2023-02-28 05552770 bus:RegisteredOffice 2022-03-01 2023-02-28 05552770 core:WithinOneYear 2023-02-28 05552770 core:AfterOneYear 2023-02-28 05552770 bus:Director1 2022-03-01 2023-02-28 05552770 bus:Director1 2023-02-28 05552770 bus:Director1 2021-04-01 2022-02-28 05552770 2021-04-01 05552770 bus:CompanySecretary1 2022-03-01 2023-02-28 05552770 bus:LeadAgentIfApplicable 2022-03-01 2023-02-28 05552770 2021-04-01 2022-02-28 05552770 2022-02-28 05552770 core:WithinOneYear 2022-02-28 05552770 core:AfterOneYear 2022-02-28 05552770 bus:EntityAccountantsOrAuditors 2021-04-01 2022-02-28 05552770 core:PlantMachinery 2022-03-01 2023-02-28 05552770 core:PlantMachinery 2023-02-28 05552770 core:PlantMachinery 2022-02-28 05552770 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-02-28 05552770 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-02-28 05552770 core:IntangibleAssetsOtherThanGoodwill 2022-03-01 2023-02-28 05552770 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 05552770 core:IntangibleAssetsOtherThanGoodwill 2022-02-28 05552770 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 05552770 core:CostValuation core:Non-currentFinancialInstruments 2022-02-28 05552770 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-02-28 05552770 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 05552770 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 05552770 core:Non-currentFinancialInstruments 2023-02-28 05552770 core:Non-currentFinancialInstruments 2022-02-28 05552770 core:ShareCapital 2023-02-28 05552770 core:ShareCapital 2022-02-28 05552770 core:RetainedEarningsAccumulatedLosses 2023-02-28 05552770 core:RetainedEarningsAccumulatedLosses 2022-02-28 05552770 dpl:Item1 2022-03-01 05552770 dpl:Item1 2023-02-28 05552770 dpl:Item1 2021-04-01 05552770 dpl:Item1 2022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05552770


 

 

 


Abridged Accounts

for the year ended 28 February 2023

for

NIGE LTD

Report to the directors on the preparation of the unaudited statutory accounts of Nige Ltd for the year ended 28 February 2023.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nige Ltd for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Nige Ltd, as a body, in accordance with the terms of our engagement letter dated 12 April 2024 Our work has been undertaken solely to prepare for your approval the accounts of Nige Ltd and state those matters that we have agreed to state to the Board of Directors of Nige Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nige Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nige Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nige Ltd. You consider that Nige Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Nige Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
28 February 2023



....................................................
Turner and Partners LLP
24 James Street West
Bath
Somerset
BA1 2BT
12 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 12,465    7,767 
Tangible fixed assets 4 920    701 
13,385    8,468 
Current assets      
Debtors 200    200 
Cash at bank and in hand 1,550    4,963 
1,750    5,163 
Creditors: amount falling due within one year (16,632)   (8,837)
Net current assets (14,882)   (3,674)
 
Total assets less current liabilities (1,497)   4,794 
Net assets (1,497)   4,794 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (1,597)   4,694 
Shareholder's funds (1,497)   4,794 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 April 2024 and were signed by:


-------------------------------
Mr Nigel Robert Charles Hamilton
Director
2
General Information
Nige Ltd is a private company, limited by shares, registered in , registration number 05552770, registration address 8 Pulteney Bridge, Bath, BA2 4AX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Copy Rights
Copy Rights  is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Copy rights of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 Years Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Research and Development   Patents   Total
  £   £   £
At 01 March 2022 7,767      7,767 
Additions   5,220    5,220 
Disposals    
At 28 February 2023 7,767    5,220    12,987 
Amortisation
At 01 March 2022    
Charge for year   522    522 
On disposals    
At 28 February 2023   522    522 
Net book values
At 28 February 2023 7,767    4,698    12,465 
At 28 February 2022 7,767      7,767 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 March 2022 9,012    9,012 
Additions 846    846 
Disposals  
At 28 February 2023 9,858    9,858 
Depreciation
At 01 March 2022 8,311    8,311 
Charge for year 627    627 
On disposals  
At 28 February 2023 8,938    8,938 
Net book values
Closing balance as at 28 February 2023 920    920 
Opening balance as at 01 March 2022 701    701 


3