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REGISTERED NUMBER: 09854128 (England and Wales)















MARK NIEDERMAN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARK NIEDERMAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: M Niederman





SECRETARY: Indigo Secretaries Limited





REGISTERED OFFICE: 3 Kensworth Gate
200-204 High Street South
Dunstable
Bedfordshire
LU6 3HS





REGISTERED NUMBER: 09854128 (England and Wales)





ACCOUNTANTS: Higginson & Co (UK) Ltd
3 Kensworth Gate
200 - 204 High Street South
Dunstable
Bedfordshire
LU6 3HS

MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,470 4,685

CURRENT ASSETS
Debtors 5 1,629 3,641
Cash at bank and in hand 1,486 7,518
3,115 11,159
CREDITORS
Amounts falling due within one year 6 11,778 14,729
NET CURRENT LIABILITIES (8,663 ) (3,570 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,193

)

1,115

PROVISIONS FOR LIABILITIES 7 - 890
NET (LIABILITIES)/ASSETS (5,193 ) 225

CAPITAL AND RESERVES
Called up share capital 8 50 50
Retained earnings (5,243 ) 175
SHAREHOLDERS' FUNDS (5,193 ) 225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

BALANCE SHEET - continued
30 NOVEMBER 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2024 and were signed by:





M Niederman - Director


MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Mark Niederman 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.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 18,995 266 19,261
DEPRECIATION
At 1 December 2022 14,487 89 14,576
Charge for year 1,127 88 1,215
At 30 November 2023 15,614 177 15,791
NET BOOK VALUE
At 30 November 2023 3,381 89 3,470
At 30 November 2022 4,508 177 4,685

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 1,629 2,566
Prepayments - 1,075
1,629 3,641

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Corporation tax - 255
Social security and other taxes - 88
VAT 414 204
Directors' current accounts 10,066 9,565
Accrued expenses 1,298 4,617
11,778 14,729

7. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax
Accelerated capital allowances - 890

MARK NIEDERMAN LIMITED (REGISTERED NUMBER: 09854128)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2022 890
Credit to Income Statement during year (890 )
Balance at 30 November 2023 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
50 £1 A Ordinary shares £1 50 50

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
M Niederman
Balance outstanding at start of year 9,565 18,618
Amounts advanced 501 -
Amounts repaid - (9,053 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,066 9,565