Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30trueNo description of principal activitytrue2022-12-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11false 08278975 2022-12-01 2023-11-30 08278975 2021-12-01 2022-11-30 08278975 2023-11-30 08278975 2022-11-30 08278975 c:Director1 2022-12-01 2023-11-30 08278975 d:ComputerEquipment 2023-11-30 08278975 d:ComputerEquipment 2022-11-30 08278975 d:CurrentFinancialInstruments 2023-11-30 08278975 d:CurrentFinancialInstruments 2022-11-30 08278975 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08278975 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 08278975 d:ShareCapital 2023-11-30 08278975 d:ShareCapital 2022-11-30 08278975 d:RetainedEarningsAccumulatedLosses 2023-11-30 08278975 d:RetainedEarningsAccumulatedLosses 2022-11-30 08278975 c:FRS102 2022-12-01 2023-11-30 08278975 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08278975 c:FullAccounts 2022-12-01 2023-11-30 08278975 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08278975 2 2022-12-01 2023-11-30 08278975 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: 08278975














NINICRU LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
NINICRU LIMITED
REGISTERED NUMBER:08278975

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
224,249
226,337

Cash at bank and in hand
  
1
6

  
224,250
226,343

Creditors: amounts falling due within one year
 6 
(14,039)
(12,975)

NET CURRENT ASSETS
  
 
 
210,211
 
 
213,368

TOTAL ASSETS LESS CURRENT LIABILITIES
  
210,211
213,368

  

NET ASSETS
  
£210,211
£213,368


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
210,111
213,268

  
£210,211
£213,368


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 statement of income and retained earnings 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 28 August 2024.




___________________________
D Barbour
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

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

1.


General information

Ninicru Limited is a private company limited by shares.  The company is incorporated in England and Wales and the registration number is 08278975.  The registered office and principal place of business is 8 Theodore Road, London SE13 6HT.. 

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
NINICRU LIMITED
 

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

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:


The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

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.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

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 1 (2022 -1).

Page 3

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

4.


Tangible fixed assets





Computer equipment



Cost or valuation


At 1 December 2022
459



At 30 November 2023

459



Depreciation


At 1 December 2022
459



At 30 November 2023

459



Net book value



At 30 November 2023
£-

Page 4

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

5.


Debtors

2023
2022


Other debtors
224,249
226,337

£224,249
£226,337



6.


Creditors: Amounts falling due within one year

2023
2022

Bank overdrafts
11,368
10,832

Corporation tax
-
150

Accruals and deferred income
2,671
1,993

£14,039
£12,975


Page 5