Ny Borjan Limited 11600375 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is that of a holding company. Digita Accounts Production Advanced 6.30.9574.0 true false true true 11600375 2023-01-01 2023-12-31 11600375 2023-12-31 11600375 bus:OrdinaryShareClass1 2023-12-31 11600375 bus:OrdinaryShareClass2 2023-12-31 11600375 core:CurrentFinancialInstruments 2023-12-31 11600375 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 11600375 core:Non-currentFinancialInstruments 2023-12-31 11600375 bus:SmallEntities 2023-01-01 2023-12-31 11600375 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11600375 bus:AbridgedAccounts 2023-01-01 2023-12-31 11600375 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11600375 bus:RegisteredOffice 2023-01-01 2023-12-31 11600375 bus:Director1 2023-01-01 2023-12-31 11600375 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11600375 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11600375 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11600375 core:Subsidiary1 2023-01-01 2023-12-31 11600375 core:Subsidiary1 1 2023-01-01 2023-12-31 11600375 core:Subsidiary1 countries:AllCountries 2023-01-01 2023-12-31 11600375 1 2023-01-01 2023-12-31 11600375 countries:EnglandWales 2023-01-01 2023-12-31 11600375 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 11600375 2022-01-01 2022-12-31 11600375 2022-12-31 11600375 bus:OrdinaryShareClass1 2022-12-31 11600375 bus:OrdinaryShareClass2 2022-12-31 11600375 core:CurrentFinancialInstruments 2022-12-31 11600375 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 11600375 core:Non-currentFinancialInstruments 2022-12-31 11600375 bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11600375 core:Subsidiary1 1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11600375

Ny Borjan Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 December 2023

 

Ny Borjan Limited

Contents

Company Information

1

Abridged Balance Sheet

2

Notes to the Unaudited Abridged Financial Statements

3 to 6

 

Ny Borjan Limited

Company Information

Director

D J Wood

Registered office

Office 1 The Coach House
24-26 Station Road
Shirehampton
Bristol
BS11 9TX

Accountants

G W Jones & Co
Accountants
Office 1 The Coach House
24-26 Station Road
Shirehampton
Bristol
BS11 9TX

 

Ny Borjan Limited

(Registration number: 11600375)
Abridged Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Investments

4

165,000

165,000

Current assets

 

Debtors

5

241

241

Creditors: Amounts falling due within one year

(134,036)

(165,000)

Net current liabilities

 

(133,795)

(164,759)

Net assets

 

31,205

241

Capital and reserves

 

Called up share capital

6

241

241

Retained earnings

30,964

-

Shareholders' funds

 

31,205

241

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 26 September 2024
 

.........................................
D J Wood
Director

 

Ny Borjan Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Office 1 The Coach House
24-26 Station Road
Shirehampton
Bristol
BS11 9TX
Bristol

These financial statements were authorised for issue by the director on 26 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

 

Ny Borjan Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Investments

Total
£

Cost or valuation

At 1 January 2023

165,000

Provision

Carrying amount

At 31 December 2023

165,000

At 31 December 2022

165,000

 

Ny Borjan Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

2023
£

2022
£

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2023

2022

Subsidiary undertakings

Anything But Standard Group Limited

Office 1 The Coach House, 24-26 Station Road, Shirehampton, Bristol, BS11 9TX

England

Ordinary shares

100%

100%

Subsidiary undertakings

Anything But Standard Group Limited

The principal activity of Anything But Standard Group Limited is a holding company.

5

Debtors

Debtors includes £Nil (2022 - £Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary A of £1 each

240

240

240

240

Ordinary B of £1 each

1

1

1

1

 

241

241

241

241

7

Dividends

Interim dividends paid

 

Ny Borjan Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

   

2023
£

 

2022
£

Interim dividend of £Nil per each Ordinary B

 

-

 

-

         

8

Related party transactions

During the year the following amounts owed to group undertaking were written off as follows:-

North Street Standard Limited, £11,464 - company entering administration.
Standard Social Limited, £19,500 - closure of the establishment.

9

Parent and ultimate parent undertaking

The ultimate controlling party is D Wood by virtue of his shareholding.