Company registration number: 13053171
Unaudited financial statements
for the year ended 31 December 2023
for
Nudental Limited
Pages for filing with the Registrar
Company registration number: 13053171
Nudental Limited
Balance sheet
as at 31 December 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 4 251,333 267,810
251,333 267,810
Current assets
Debtors 108,220 67,397
Cash at bank and in hand 10,605 13,189
118,825 80,586
Creditors: amounts falling due within
one year
(38,923) (257,182)
Net current assets/(liabilities) 79,902 (176,596)
Total assets less current liabilities 331,235 91,214
Creditors: Amounts falling due after
more than one year
(215,953) (62,789)
NET ASSETS 115,282 28,425
Capital and reserves
Called up share capital 300 300
Other reserves (153,286) (153,286)
Profit and loss account 268,268 181,411
TOTAL EQUITY 115,282 28,425
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2023.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13053171
Nudental Limited
Balance sheet - continued
as at 31 December 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 5 September 2024 and signed on its behalf by:
Dr A Ahmed, Director
5 September 2024
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Nudental Limited
Notes to the financial statements
for the year ended 31 December 2023
1 Company information
The company is registered in England and Wales. Its registered number is 13053171. The company is limited by shares. Its registered office is 3 Berry Drive, Baildon, Shipley, West Yorkshire, BD17 7GA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 30% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Nudental Limited
Notes to the financial statements - continued
for the year ended 31 December 2023
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2022 - 6).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2023 362,929
Additions 13,961
At 31 December 2023 376,890
Depreciation
At 1 January 2023 95,119
Charge for year 30,438
At 31 December 2023 125,557
Net book value
At 31 December 2023 251,333
At 31 December 2022 267,810
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Nudental Limited
Exception report
for the year ended 31 December 2023
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 January 2023 per
TB
Balance at 31
December 2022 per
accounts
Difference
£ £ £
Other reserves (Accounts 971, 972,
973, 974)
- (153,286) 153,286
Profit and loss account (Account 968) 181,411 181,411 -
181,411 28,125 153,286
This page does not form part of the statutory financial statements.
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