20 February 2023 false Taxfiler 2024.5 14676435business:PrivateLimitedCompanyLtd2023-02-202024-02-29 146764352023-02-19 146764352023-02-202024-02-29 14676435business:AuditExemptWithAccountantsReport2023-02-202024-02-29 14676435business:FilletedAccounts2023-02-202024-02-29 146764352024-02-29 14676435business:Director12023-02-202024-02-29 14676435business:RegisteredOffice2023-02-202024-02-29 14676435core:WithinOneYear2024-02-29 14676435core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 14676435core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 14676435core:PreviouslyStatedAmount2024-02-29 14676435business:SmallEntities2023-02-202024-02-29 14676435countries:EnglandWales2023-02-202024-02-29 14676435core:ComputerEquipment2023-02-202024-02-29 14676435core:ComputerEquipment2023-02-19 14676435core:ComputerEquipment2024-02-29 14676435business:OrdinaryShareClass12023-02-202024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14676435 (England and Wales)
Nd Bright Brains Ltd Unaudited accounts for the period from 20 February 2023 to 29 February 2024
Nd Bright Brains Ltd Unaudited accounts Contents
Page
- 2 -
Nd Bright Brains Ltd Company Information for the period from 20 February 2023 to 29 February 2024
Director
Susana Gonzalez
Company Number
14676435 (England and Wales)
Registered Office
6 Branksome Way New Malden KT3 3AX England
Accountants
Lane Accounting Limited Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
- 3 -
Nd Bright Brains Ltd Statement of financial position as at 29 February 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
843 
Current assets
Cash at bank and in hand
4,113 
Creditors: amounts falling due within one year
(13,653)
Net current liabilities
(9,540)
Net liabilities
(8,697)
Capital and reserves
Called up share capital
1 
Profit and loss account
(8,698)
Shareholders' funds
(8,697)
For the period ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2024 and were signed on its behalf by
Susana Gonzalez Director Company Registration No. 14676435
- 4 -
Nd Bright Brains Ltd Notes to the Accounts for the period from 20 February 2023 to 29 February 2024
1
Statutory information
Nd Bright Brains Ltd is a private company, limited by shares, registered in England and Wales, registration number 14676435. The registered office is 6 Branksome Way, New Malden, KT3 3AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% per annum of cost
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 20 February 2023
- 
Additions
1,124 
At 29 February 2024
1,124 
Depreciation
Charge for the period
281 
At 29 February 2024
281 
Net book value
At 29 February 2024
843 
- 5 -
Nd Bright Brains Ltd Notes to the Accounts for the period from 20 February 2023 to 29 February 2024
5
Creditors: amounts falling due within one year
2024 
£ 
Loans from directors
13,038 
Accruals
615 
13,653 
6
Share capital
2024 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
Shares issued during the period:
1 Ordinary shares of £1 each
1 
7
Loans to directors
At 29th February 2024 S Gonzalez was owed £13,038 by the company. This was an interest-free loan repayable on demand.
8
Average number of employees
During the period the average number of employees was 1.
- 6 -