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Registered number: 14788744
Nikki Henderson Sailing Ltd
Unaudited ABRIDGED Financial Statements
For the Period 10 April 2023 to 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14788744
31 March 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,350
2,350
CURRENT ASSETS
Debtors 43,435
Cash at bank and in hand 23,622
67,057
Creditors: Amounts Falling Due Within One Year 5 (67,155 )
NET CURRENT ASSETS (LIABILITIES) (98 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,252
PROVISIONS FOR LIABILITIES
Deferred Taxation (447 )
NET ASSETS 1,805
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 1,705
SHAREHOLDERS' FUNDS 1,805
Page 1
Page 2
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Nicola Henderson
Director
16/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Nikki Henderson Sailing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14788744 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance method
2.4. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
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3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL
-
4. Tangible Assets
Total
£
Cost
As at 10 April 2023 -
Additions 3,134
As at 31 March 2024 3,134
Depreciation
As at 10 April 2023 -
Provided during the period 784
As at 31 March 2024 784
Net Book Value
As at 31 March 2024 2,350
As at 10 April 2023 -
5. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Other creditors 60,573
Taxation and social security 6,582
67,155
6. Share Capital
31 March 2024
£
Allotted, Called up and fully paid 100
Page 4