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Registered number: 08852857
NBU Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08852857
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 266 1,115
266 1,115
CURRENT ASSETS
Stocks - 38,500
Debtors 5 9,583 9,439
Cash at bank and in hand 1,117,201 948,768
1,126,784 996,707
Creditors: Amounts Falling Due Within One Year 6 (177,085 ) (172,220 )
NET CURRENT ASSETS (LIABILITIES) 949,699 824,487
TOTAL ASSETS LESS CURRENT LIABILITIES 949,965 825,602
NET ASSETS 949,965 825,602
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 949,865 825,502
SHAREHOLDERS' FUNDS 949,965 825,602
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Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
N B Unsworth
Director
14 March 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
NBU Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08852857 . The registered office is 213a Base Point Business Centre, 377-399 London Road, Camberley, Surrey, GU15 3HL.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 20% on cost
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.
3. Average Number of Employees
Average number of employees during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2023 4,294
As at 31 December 2023 4,294
Depreciation
As at 1 January 2023 3,179
Provided during the period 849
As at 31 December 2023 4,028
Net Book Value
As at 31 December 2023 266
As at 1 January 2023 1,115
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 600 3,600
Other debtors 8,983 5,839
9,583 9,439
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,308 -
Other creditors 114,756 123,310
Taxation and social security 61,021 48,910
177,085 172,220
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
95 Ordinary A shares of £ 1.00 each 95 95
5 Ordinary B shares of £ 1.00 each 5 5
100 100
8. Related Party Transactions
At the balance sheet date, the company owed the director £101,178 (2022: £122,320). This amount is interest free and repayable upon demand. 
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