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REGISTERED NUMBER: 13677286 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Noura Kingston Limited

Noura Kingston Limited (Registered number: 13677286)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Noura Kingston Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs Nauf Bou Antoun
Michael Hani Bou Antoun





REGISTERED OFFICE: Scottish Provident House, 1st Floor
76-80 College Road
Harrow
Middlesex
HA1 1BQ





REGISTERED NUMBER: 13677286 (England and Wales)





ACCOUNTANTS: Merali's Chartered Accountants
Scottish Provident House
76-80 College Road
Harrow
Middlesex
HA1 1BQ

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Noura Kingston Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Noura Kingston Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Noura Kingston Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Noura Kingston Limited and state those matters that we have agreed to state to the Board of Directors of Noura Kingston Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Noura Kingston Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Noura Kingston Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Noura Kingston Limited. You consider that Noura Kingston Limited 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 financial statements of Noura Kingston Limited. 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 financial statements.






Merali's Chartered Accountants
Scottish Provident House
76-80 College Road
Harrow
Middlesex
HA1 1BQ


26 July 2024

Noura Kingston Limited (Registered number: 13677286)

Balance Sheet
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 213,112 43,082

CURRENT ASSETS
Stocks 12,570 10,000
Debtors 5 3,299 4,663
Cash at bank and in hand 47,163 91,112
63,032 105,775
CREDITORS
Amounts falling due within one year 6 (96,559 ) (62,078 )
NET CURRENT (LIABILITIES)/ASSETS (33,527 ) 43,697
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,585

86,779

CAPITAL AND RESERVES
Called up share capital 100 -
Retained earnings 179,485 86,779
179,585 86,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





Michael Hani Bou Antoun - Director


Noura Kingston Limited (Registered number: 13677286)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Noura Kingston Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the useful life of individual lease
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2022 - 10 ) .

Noura Kingston Limited (Registered number: 13677286)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 November 2022 7,093 38,334 - 45,427
Additions 164,455 15,531 17,383 197,369
At 31 October 2023 171,548 53,865 17,383 242,796
DEPRECIATION
At 1 November 2022 428 1,917 - 2,345
Charge for year 12,220 10,773 4,346 27,339
At 31 October 2023 12,648 12,690 4,346 29,684
NET BOOK VALUE
At 31 October 2023 158,900 41,175 13,037 213,112
At 31 October 2022 6,665 36,417 - 43,082

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,292 4,663
Prepayments 2,007 -
3,299 4,663

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 17,715 15,040
Tax - 11,912
Social security and other taxes 3,070 3,231
VAT 21,756 8,857
Net Wages 20,707 13,538
Directors' current accounts 23,811 -
Accrued expenses 9,500 9,500
96,559 62,078

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 84,792 49,980
Between one and five years 296,772 199,920
381,564 249,900

Noura Kingston Limited (Registered number: 13677286)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. LEASING AGREEMENTS - continued











8. RELATED PARTY DISCLOSURES

At the balance sheet date, director loan accounts is £23,811 (2022: Nil). This balance is interest free and repayable on demand.