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REGISTERED NUMBER: 00843580 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024

FOR

NUMOPLUS LIMITED

NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NUMOPLUS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024







DIRECTORS: P M Tabb
Mrs K M Tabb
Miss M K Tabb





REGISTERED OFFICE: Clock Garage
Summercourt
NEWQUAY
Cornwall
TR8 5AH





REGISTERED NUMBER: 00843580 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 80,209
Investment property 6 496,000 489,000
496,000 569,209

CURRENT ASSETS
Stocks 7 - 19,894
Debtors 8 118,799 169,571
Cash at bank and in hand 886,355 90,478
1,005,154 279,943
CREDITORS
Amounts falling due within one year 9 111,104 41,215
NET CURRENT ASSETS 894,050 238,728
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,390,050

807,937

PROVISIONS FOR LIABILITIES - 2,924
NET ASSETS 1,390,050 805,013

CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 (46,264 ) (53,264 )
Retained earnings 11 1,436,214 858,177
SHAREHOLDERS' FUNDS 1,390,050 805,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

BALANCE SHEET - continued
31ST JULY 2024


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.

The financial statements were approved by the Board of Directors and authorised for issue on 1st August 2024 and were signed on its behalf by:





P M Tabb - Director


NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024

1. STATUTORY INFORMATION

Numoplus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be readily measured. Revenue is measured as 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.
Land and buildings - Straight line over 30 years
Plant and machinery etc - 25% on reducing balance, 20% on cost and 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. 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 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.


NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024

3. ACCOUNTING POLICIES - continued
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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - 7 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st June 2023 181,109 88,058 6,619 8,518 284,304
Additions - 350 - - 350
Disposals (181,109 ) (88,408 ) (6,619 ) (8,518 ) (284,654 )
At 31st July 2024 - - - - -
DEPRECIATION
At 1st June 2023 116,289 74,946 4,497 8,363 204,095
Eliminated on disposal (116,289 ) (74,946 ) (4,497 ) (8,363 ) (204,095 )
At 31st July 2024 - - - - -
NET BOOK VALUE
At 31st July 2024 - - - - -
At 31st May 2023 64,820 13,112 2,122 155 80,209

Included in cost of land and buildings is freehold land of £ 5,057 (2023 - £ 5,057 ) which is not depreciated.

NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st June 2023 489,000
Revaluations 7,000
At 31st July 2024 496,000
NET BOOK VALUE
At 31st July 2024 496,000
At 31st May 2023 489,000

Fair value at 31st July 2024 is represented by:
£   
Valuation in 2023 489,000
Valuation in 2024 7,000
496,000

If the investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 502,061 502,061

Investment property was valued on an open market basis on 9th September 2022 by Celtic Estate Agents .

7. STOCKS
2024 2023
£    £   
Stocks - 19,894

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,623
Other debtors 117,293 165,000
VAT 1,506 -
Accrued income - 880
Prepayments - 2,068
118,799 169,571

NUMOPLUS LIMITED (REGISTERED NUMBER: 00843580)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JUNE 2023 TO 31ST JULY 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 17,831
Tax 110,804 9,566
Social security and other taxes - 1,187
VAT - 9,273
Accrued expenses 300 3,358
111,104 41,215

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1st June 2023 858,177 (53,264 ) 804,913
Profit for the period 607,437 607,437
Dividends (29,400 ) (29,400 )
Cash share issue - 7,000 7,000
At 31st July 2024 1,436,214 (46,264 ) 1,389,950

12. CONTROL

The company was controlled by Mr P M Tabb and Mrs K Tabb, who between them own 75% of the issued share capital of the company.