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Registered Number: 09953790
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 January 2024

for

N.A & O'NEILL LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 275,858    171,028 
275,858    171,028 
Current assets      
Stocks 4 53,500    23,500 
Debtors 5 58,641    86,223 
Cash at bank and in hand 161,554    104,854 
273,695    214,577 
Creditors: amount falling due within one year 6 (451,317)   (311,235)
Net current assets (177,622)   (96,658)
 
Total assets less current liabilities 98,236    74,370 
Creditors: amount falling due after more than one year 7   (6,689)
Net assets 98,236    67,681 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 98,136    67,581 
Shareholders' funds 98,236    67,681 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 04 October 2024 and were signed on its behalf by:


-------------------------------
Daniel Dempsey
Director
1
General Information
N.A & O'Neill Ltd is a private company, limited by shares, registered in England and Wales, registration number 09953790, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 15 (2023 : 15).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 February 2023 9,135    26,759    221,577    257,471 
Additions   28,295    155,845    184,140 
Disposals      
At 31 January 2024 9,135    55,054    377,422    441,611 
Depreciation
At 01 February 2023 4,639    11,437    70,367    86,443 
Charge for year 1,124    10,904    67,282    79,310 
On disposals      
At 31 January 2024 5,763    22,341    137,649    165,753 
Net book values
Closing balance as at 31 January 2024 3,372    32,713    239,773    275,858 
Opening balance as at 01 February 2023 4,496    15,322    151,210    171,028 


4.

Stocks

2024
£
  2023
£
Stocks 53,500    23,500 
53,500    23,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 13,693    55,827 
Other Debtors 44,948    30,396 
58,641    86,223 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 367,710    305,751 
Corporation Tax   2,351 
PAYE & Social Security 4,468    2,773 
Accrued Expenses 360    360 
Directors' Current Accounts 78,779   
451,317    311,235 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts   6,689 
  6,689 

8.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2