1 November 2022 false No description of principal activity Taxfiler 2024.5 SC547068business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC5470682022-10-31 SC5470682022-11-012023-10-31 SC547068business:AuditExemptWithAccountantsReport2022-11-012023-10-31 SC547068business:FilletedAccounts2022-11-012023-10-31 SC5470682023-10-31 SC547068business:Director12022-11-012023-10-31 SC547068business:RegisteredOffice2022-11-012023-10-31 SC5470682022-10-31 SC547068core:WithinOneYear2023-10-31 SC547068core:WithinOneYear2022-10-31 SC547068core:AfterOneYear2023-10-31 SC547068core:AfterOneYear2022-10-31 SC547068core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC547068core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 SC547068core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC547068core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC547068core:PreviouslyStatedAmount2023-10-31 SC547068core:PreviouslyStatedAmount2022-10-31 SC547068business:SmallEntities2022-11-012023-10-31 SC547068countries:Scotland2022-11-012023-10-31 SC547068core:MotorVehicles2022-11-012023-10-31 SC547068core:MotorVehicles2022-10-31 SC547068core:MotorVehicles2023-10-31 SC5470682021-11-012022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC547068 (Scotland)
Nuergy Ltd Unaudited accounts for the year ended 31 October 2023
Nuergy Ltd Unaudited accounts Contents
Page
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Nuergy Ltd Company Information for the year ended 31 October 2023
Director
Mr Kenneth Paterson
Company Number
SC547068 (Scotland)
Registered Office
JAMES YOUNG HOUSE DRUMSHORELAND ROAD PUMPHERSTON LIVINGSTON WEST LOTHIAN EH53 0LQ
Accountants
Almondvale Accountancy Ltd 78 Porterfield Comrie Dunfermline Fife KY12 9XG
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Nuergy Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,337 
5,783 
Current assets
Inventories
60,517 
80,927 
Debtors
27,729 
77,678 
Cash at bank and in hand
(6,687)
3,305 
81,559 
161,910 
Creditors: amounts falling due within one year
(41,788)
(83,793)
Net current assets
39,771 
78,117 
Total assets less current liabilities
44,108 
83,900 
Creditors: amounts falling due after more than one year
(13,065)
(20,938)
Net assets
31,043 
62,962 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
31,042 
62,961 
Shareholders' funds
31,043 
62,962 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2024 and were signed on its behalf by
Mr Kenneth Paterson Director Company Registration No. SC547068
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Nuergy Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Nuergy Ltd is a private company, limited by shares, registered in Scotland, registration number SC547068. The registered office is JAMES YOUNG HOUSE DRUMSHORELAND ROAD, PUMPHERSTON, LIVINGSTON, WEST LOTHIAN, EH53 0LQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 November 2022
10,500 
At 31 October 2023
10,500 
Depreciation
At 1 November 2022
4,717 
Charge for the year
1,446 
At 31 October 2023
6,163 
Net book value
At 31 October 2023
4,337 
At 31 October 2022
5,783 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,127 
77,678 
Accrued income and prepayments
7,953 
- 
Other debtors
4,649 
- 
27,729 
77,678 
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Nuergy Ltd Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,000 
8,000 
VAT
1,615 
10,167 
Trade creditors
6,319 
29,412 
Taxes and social security
18,220 
20,083 
Other creditors
441 
- 
Loans from directors
5,693 
14,631 
Accruals
1,500 
1,500 
41,788 
83,793 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
13,065 
20,938 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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