IRIS Accounts Production v24.1.4.33 06997025 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069970252022-12-31069970252023-12-31069970252023-01-012023-12-31069970252021-12-31069970252022-01-012022-12-31069970252022-12-3106997025ns15:EnglandWales2023-01-012023-12-3106997025ns14:PoundSterling2023-01-012023-12-3106997025ns10:Director12023-01-012023-12-3106997025ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106997025ns10:SmallEntities2023-01-012023-12-3106997025ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3106997025ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106997025ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106997025ns10:FullAccounts2023-01-012023-12-3106997025ns10:RegisteredOffice2023-01-012023-12-3106997025ns5:CurrentFinancialInstruments2023-12-3106997025ns5:CurrentFinancialInstruments2022-12-3106997025ns5:ShareCapital2023-12-3106997025ns5:ShareCapital2022-12-3106997025ns5:RetainedEarningsAccumulatedLosses2023-12-3106997025ns5:RetainedEarningsAccumulatedLosses2022-12-3106997025ns5:PlantMachinery2023-01-012023-12-3106997025ns5:LandBuildings2022-12-3106997025ns5:PlantMachinery2022-12-3106997025ns5:LandBuildings2023-01-012023-12-3106997025ns5:LandBuildings2023-12-3106997025ns5:PlantMachinery2023-12-3106997025ns5:LandBuildings2022-12-3106997025ns5:PlantMachinery2022-12-3106997025ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106997025ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 06997025 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DR NIKKI TEPER & ASSOCIATES LIMITED

DR NIKKI TEPER & ASSOCIATES LIMITED (REGISTERED NUMBER: 06997025)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DR NIKKI TEPER & ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Dr N Teper





REGISTERED OFFICE: 50 Seymour Street
London
W1H 7JG





REGISTERED NUMBER: 06997025 (England and Wales)





ACCOUNTANTS: Orcom Civvals Limited
Accountants
50 Seymour Street
London
W1H 7JG

DR NIKKI TEPER & ASSOCIATES LIMITED (REGISTERED NUMBER: 06997025)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 443,903 452,626

CURRENT ASSETS
Debtors 5 900 890
Cash at bank 202,917 171,417
203,817 172,307
CREDITORS
Amounts falling due within one year 6 32,341 35,467
NET CURRENT ASSETS 171,476 136,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

615,379

589,466

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 615,279 589,366
SHAREHOLDERS' FUNDS 615,379 589,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

DR NIKKI TEPER & ASSOCIATES LIMITED (REGISTERED NUMBER: 06997025)

BALANCE SHEET - continued
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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 September 2024 and were signed by:





Dr N Teper - Director


DR NIKKI TEPER & ASSOCIATES LIMITED (REGISTERED NUMBER: 06997025)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Dr Nikki Teper & Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 historical cost convention.

Turnover
Turnover represents gross invoiced sale of services rendered during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Freehold property at 2% on cost

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.

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.

DR NIKKI TEPER & ASSOCIATES LIMITED (REGISTERED NUMBER: 06997025)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 517,000 10,494 527,494
DEPRECIATION
At 1 January 2023 66,176 8,692 74,868
Charge for year 8,272 451 8,723
At 31 December 2023 74,448 9,143 83,591
NET BOOK VALUE
At 31 December 2023 442,552 1,351 443,903
At 31 December 2022 450,824 1,802 452,626

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 900 890

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 31,775 30,255
Other creditors 566 5,212
32,341 35,467