Registered number
11087140
Nomentu Ltd
Filleted Accounts
30 November 2023
Nomentu Ltd
Registered number: 11087140
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 2,478 3,766
Current assets
Stocks 14,175 14,573
Debtors 5 25 464
Cash at bank and in hand 694 1,307
14,894 16,344
Creditors: amounts falling due within one year 6 (7,274) (7,369)
Net current assets 7,620 8,975
Total assets less current liabilities 10,098 12,741
Creditors: amounts falling due after more than one year 7 (44,081) (44,081)
Net liabilities (33,983) (31,340)
Capital and reserves
Called up share capital 4 4
Profit and loss account (33,987) (31,344)
Shareholders' funds (33,983) (31,340)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Y Lincon
Director
Approved by the board on 8 August 2024
Nomentu Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Development costs
Cost
At 1 December 2022 8,918
At 30 November 2023 8,918
Amortisation
At 1 December 2022 5,152
Provided during the year 1,288
At 30 November 2023 6,440
Net book value
At 30 November 2023 2,478
At 30 November 2022 3,766
Development costs will be written off in equal annual instalments over the estimated economic life of 7 years.
4 Tangible fixed assets
Office Equipment
£
Cost
At 1 December 2022 182
At 30 November 2023 182
Depreciation
At 1 December 2022 182
At 30 November 2023 182
Net book value
At 30 November 2023 -
5 Debtors 2023 2022
£ £
Other debtors 25 464
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 36 36
Other creditors 7,238 7,333
7,274 7,369
7 Creditors: amounts falling due after one year 2023 2022
£ £
Other creditors 44,081 44,081
8 Other information
Nomentu Ltd is a private company limited by shares and incorporated in England. Its registered office is:
41 Byron Drive
Erith
Kent
DA8 1YD
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