2023-04-012024-03-312024-03-31false12497806NSS TRADING 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NSS TRADING LIMITED

Registered Number
12497806
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

NSS TRADING LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

MAZUMDER, Mohiuddin
PAURAN, Nargis

Registered Address

113 London Road
Stanford Rivers
Ongar
CM5 9PP

Registered Number

12497806 (England and Wales)
NSS TRADING LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets317,50020,000
Tangible assets413,98716,468
31,48736,468
Current assets
Stocks53,1481,917
Debtors9,65513,387
Cash at bank and on hand2,6336,529
15,43621,833
Creditors amounts falling due within one year6(60,549)(72,447)
Net current assets (liabilities)(45,113)(50,614)
Total assets less current liabilities(13,626)(14,146)
Net assets(13,626)(14,146)
Capital and reserves
Called up share capital100100
Profit and loss account(13,726)(14,246)
Shareholders' funds(13,626)(14,146)
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2024, and are signed on its behalf by:
PAURAN, Nargis
Director
Registered Company No. 12497806
NSS TRADING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment25
Finance leases and hire purchase contracts
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2325,00025,000
At 31 March 2425,00025,000
Amortisation and impairment
At 01 April 235,0005,000
Charge for year2,5002,500
At 31 March 247,5007,500
Net book value
At 31 March 2417,50017,500
At 31 March 2320,00020,000
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 23125,715-25,716
Additions--1,0531,053
At 31 March 24125,7151,05326,769
Depreciation and impairment
At 01 April 23-9,248-9,248
Charge for year-3,2932413,534
At 31 March 24-12,54124112,782
Net book value
At 31 March 24113,17481213,987
At 31 March 23116,467-16,468
5.Stocks

2024

2023

££
Raw materials and consumables3,1481,917
Total3,1481,917
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,81715,837
Taxation and social security2,245947
Other creditors45,48754,665
Accrued liabilities and deferred income-998
Total60,54972,447