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COMPANY REGISTRATION NUMBER: NI693835
NMSM Consulting Limited
Filleted Unaudited Financial Statements
30 September 2023
NMSM Consulting Limited
Statement of Financial Position
30 September 2023
30 Sep 23
Note
£
Current assets
Debtors
7
10
Cash at bank and in hand
96,351
--------
96,361
Creditors: amounts falling due within one year
8
82,935
--------
Net current assets
13,426
--------
Total assets less current liabilities
13,426
--------
Net assets
13,426
--------
Capital and reserves
Called up share capital
9
10
Profit and loss account
13,416
--------
Shareholders funds
13,426
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 30 September 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 financial statements for the period in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 22 October 2024 , and are signed on behalf of the board by:
N Mansour
Director
Company registration number: NI693835
NMSM Consulting Limited
Notes to the Financial Statements
Period from 19 January 2023 to 30 September 2023
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is C/O Feb Chartered Accountants, Linenhall Exchange, 26 Linenhall Street, Belfast, BT2 8BG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 .
5. Tax on profit
Major components of tax expense
Period from
19 Jan 23 to
30 Sep 23
£
Current tax:
UK current tax expense
9,834
-------
Tax on profit
9,834
-------
Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the period is the same as the standard rate of corporation tax in the UK of 23.30 %.
Period from
19 Jan 23 to
30 Sep 23
£
Profit on ordinary activities before taxation
43,250
--------
Profit on ordinary activities by rate of tax
9,834
--------
6. Dividends
30 Sep 23
£
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period )
20,000
--------
7. Debtors
30 Sep 23
£
Other debtors
10
----
8. Creditors: amounts falling due within one year
30 Sep 23
£
Corporation tax
9,834
Other creditors
73,101
--------
82,935
--------
9. Called up share capital
Issued, called up and fully paid
30 Sep 23
No.
£
Ordinary shares of £ 1 each
10
10
----
----