Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-3122The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseholding companytrue2022-08-01truefalse 09188160 2022-08-01 2023-07-31 09188160 2021-08-01 2022-07-31 09188160 2023-07-31 09188160 2022-07-31 09188160 c:Director1 2022-08-01 2023-07-31 09188160 d:CurrentFinancialInstruments 2023-07-31 09188160 d:CurrentFinancialInstruments 2022-07-31 09188160 d:ShareCapital 2023-07-31 09188160 d:ShareCapital 2022-07-31 09188160 d:SharePremium 2023-07-31 09188160 d:SharePremium 2022-07-31 09188160 c:OrdinaryShareClass1 2022-08-01 2023-07-31 09188160 c:OrdinaryShareClass1 2023-07-31 09188160 c:OrdinaryShareClass1 2022-07-31 09188160 c:FRS102 2022-08-01 2023-07-31 09188160 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09188160 c:FullAccounts 2022-08-01 2023-07-31 09188160 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09188160 d:Subsidiary1 2022-08-01 2023-07-31 09188160 d:Subsidiary1 1 2022-08-01 2023-07-31 09188160 d:Subsidiary2 2022-08-01 2023-07-31 09188160 d:Subsidiary2 1 2022-08-01 2023-07-31 09188160 6 2022-08-01 2023-07-31 09188160 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09188160









NS&M LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
NS&M LIMITED
REGISTERED NUMBER: 09188160

BALANCE SHEET
AS AT 31 JULY 2023

As restated
2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
101
101

  
101
101

Current assets
  

Debtors: amounts falling due within one year
 5 
1
1

  
1
1

Total assets less current liabilities
  
 
 
102
 
 
102

  

Net assets
  
102
102


Capital and reserves
  

Called up share capital 
 6 
4
4

Share premium account
  
98
98

  
102
102


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 profit and loss account 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 30 July 2024.




N S Marsh
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
NS&M LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

NS&M Limited is a private limited liability company with share capital incorporated in England & Wales under company number 09188160 with it's registered and administration office at Basepoint Business Centre, 110 Butterfield, Great Marlings, Luton, Bedfordshire LU2 8DL.
The financial statements are presented in Sterling, which is the functional currency of the company and the amounts are rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




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

Page 2

 
NS&M LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2022
101



At 31 July 2023
101





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Millennium Videographics Limited
Ordinary
100%
Code Me Velvet Limited
Ordinary
100%

The aggregate of the share capital and reserves as at 31 July 2023 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Millennium Videographics Limited
21,370
(42,847)

Code Me Velvet Limited
(3,151)
(2,790)


5.


Debtors

As restated
2023
2022
£
£


Other debtors
1
1

1
1



6.


Share capital

As restated
2023
2022
Page 3

 
NS&M LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

6.Share capital (continued)

£
£
Allotted, called up and fully paid



4 (2022 - 4) Ordinary shares of £1 each
4
4



7.


Prior year adjustment

The company's share capital had been previously understated by £2.
A prior year adjustment has been made to correct this and the share capital updated to reflect 4 Ordinary £1 shares in issue.


8.


Related party transactions

The company has received dividends from its subsidiary company, Millennium Videographics Limited, of £98,000 (2022: £82,000) and declared dividends to its shareholders, who are the director and company secretary, of £98,000 (2022: £82,000).


9.


Controlling party

The directors believe that there is no one controlling party of the company.

Page 4