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REGISTERED NUMBER: 02499588 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

After Noah Limited

After Noah Limited (Registered number: 02499588)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


After Noah Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs Z V Candlin-Crawford
Mr M Crawford





SECRETARY: Mrs Z V Candlin-Crawford





REGISTERED OFFICE: 1st Floor
314 Regents Park Road
Finchley
London
N3 2LT





REGISTERED NUMBER: 02499588 (England and Wales)





ACCOUNTANTS: Wolfson Associates Limited
1st Floor
314 Regents Park Road
Finchley
London
N3 2LT

After Noah Limited (Registered number: 02499588)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 145,953 163,794
145,953 163,794

CURRENT ASSETS
Stocks 320,581 266,846
Debtors 6 27,162 18,595
Cash at bank and in hand 699,536 805,975
1,047,279 1,091,416
CREDITORS
Amounts falling due within one year 7 646,477 632,143
NET CURRENT ASSETS 400,802 459,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

546,755

623,067

CREDITORS
Amounts falling due after more than one
year

8

(43,297

)

(106,838

)

PROVISIONS FOR LIABILITIES (5,836 ) (6,583 )
NET ASSETS 497,622 509,646

CAPITAL AND RESERVES
Called up share capital 114 120
Capital redemption reserve 6 -
Retained earnings 497,502 509,526
SHAREHOLDERS' FUNDS 497,622 509,646

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

After Noah Limited (Registered number: 02499588)

Balance Sheet - continued
31 December 2023


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 2 July 2024 and were signed on its behalf by:





Mr M Crawford - Director


After Noah Limited (Registered number: 02499588)

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

1. STATUTORY INFORMATION

After Noah 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - Over the period of the lease
Improvements to property - 5% on cost
Plant and machinery - 25% on cost
Motor vehicles - 33% on cost
Computer equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


After Noah Limited (Registered number: 02499588)

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

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 18 (2022 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Computer
Goodwill software Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 38,938 14,600 53,538
AMORTISATION
At 1 January 2023
and 31 December 2023 38,938 14,600 53,538
NET BOOK VALUE
At 31 December 2023 - - -
At 31 December 2022 - - -

After Noah Limited (Registered number: 02499588)

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

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2023 315,294 56,498 10,727
Additions - - -
At 31 December 2023 315,294 56,498 10,727
DEPRECIATION
At 1 January 2023 234,726 9,819 10,727
Charge for year 10,855 2,711 -
At 31 December 2023 245,581 12,530 10,727
NET BOOK VALUE
At 31 December 2023 69,713 43,968 -
At 31 December 2022 80,568 46,679 -

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 43,763 18,153 45,691 490,126
Additions 4,735 - 1,747 6,482
At 31 December 2023 48,498 18,153 47,438 496,608
DEPRECIATION
At 1 January 2023 20,337 18,153 32,570 326,332
Charge for year 7,040 - 3,717 24,323
At 31 December 2023 27,377 18,153 36,287 350,655
NET BOOK VALUE
At 31 December 2023 21,121 - 11,151 145,953
At 31 December 2022 23,426 - 13,121 163,794

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 2,638 -
Other debtors 24,524 18,595
27,162 18,595

After Noah Limited (Registered number: 02499588)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other loans 66,703 66,703
Trade creditors 281,412 308,256
Tax 23,822 54,887
Social security and other taxes 8,366 10,188
VAT 81,699 72,358
Other creditors 90,785 53,540
Directors' current accounts 32,507 24,711
Accruals and deferred income 61,183 41,500
646,477 632,143

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other loans - 1-2 years 34,880 72,251
Other loans - 2-5 years 8,417 34,587
43,297 106,838

9. OTHER FINANCIAL COMMITMENTS

There is a fixed and floating charge over all the company's assets which was granted by the director in favour of Barclays Bank PLC.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 1 January 2023 the director's loan account had a credit balance of £24,710. During the year the directors paid company expenses of £7,796. As a result, at the year end the company owed £32,506 to the directors.