2023-05-012024-04-302024-04-30false07600850NIADORN LTD2024-09-2656101iso4217:GBPxbrli:pure076008502023-05-01076008502024-04-30076008502023-05-012024-04-30076008502022-05-01076008502023-04-30076008502022-05-012023-04-3007600850bus:SmallEntities2023-05-012024-04-3007600850bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3007600850bus:FullAccounts2023-05-012024-04-3007600850bus:PrivateLimitedCompanyLtd2023-05-012024-04-3007600850core:WithinOneYear2024-04-3007600850core:AfterOneYear2024-04-3007600850core:WithinOneYear2023-04-3007600850core:AfterOneYear2023-04-3007600850core:ShareCapital2024-04-3007600850core:SharePremium2024-04-3007600850core:RevaluationReserve2024-04-3007600850core:OtherReservesSubtotal2024-04-3007600850core:RetainedEarningsAccumulatedLosses2024-04-3007600850core:ShareCapital2023-04-3007600850core:SharePremium2023-04-3007600850core:RevaluationReserve2023-04-3007600850core:OtherReservesSubtotal2023-04-3007600850core:RetainedEarningsAccumulatedLosses2023-04-3007600850core:LandBuildings2024-04-3007600850core:PlantMachinery2024-04-3007600850core:Vehicles2024-04-3007600850core:FurnitureFittings2024-04-3007600850core:OfficeEquipment2024-04-3007600850core:NetGoodwill2024-04-3007600850core:IntangibleAssetsOtherThanGoodwill2024-04-3007600850core:ListedExchangeTraded2024-04-3007600850core:UnlistedNon-exchangeTraded2024-04-3007600850core:LandBuildings2023-04-3007600850core:PlantMachinery2023-04-3007600850core:Vehicles2023-04-3007600850core:FurnitureFittings2023-04-3007600850core:OfficeEquipment2023-04-3007600850core:NetGoodwill2023-04-3007600850core:IntangibleAssetsOtherThanGoodwill2023-04-3007600850core:ListedExchangeTraded2023-04-3007600850core:UnlistedNon-exchangeTraded2023-04-3007600850core:LandBuildings2023-05-012024-04-3007600850core:PlantMachinery2023-05-012024-04-3007600850core:Vehicles2023-05-012024-04-3007600850core:FurnitureFittings2023-05-012024-04-3007600850core:OfficeEquipment2023-05-012024-04-3007600850core:NetGoodwill2023-05-012024-04-3007600850core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007600850core:ListedExchangeTraded2023-05-012024-04-3007600850core:UnlistedNon-exchangeTraded2023-05-012024-04-3007600850core:MoreThanFiveYears2023-05-012024-04-3007600850core:Non-currentFinancialInstruments2024-04-3007600850core:Non-currentFinancialInstruments2023-04-3007600850dpl:CostSales2023-05-012024-04-3007600850dpl:DistributionCosts2023-05-012024-04-3007600850core:LandBuildings2023-05-012024-04-3007600850core:PlantMachinery2023-05-012024-04-3007600850core:Vehicles2023-05-012024-04-3007600850core:FurnitureFittings2023-05-012024-04-3007600850core:OfficeEquipment2023-05-012024-04-3007600850dpl:AdministrativeExpenses2023-05-012024-04-3007600850core:NetGoodwill2023-05-012024-04-3007600850core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007600850dpl:GroupUndertakings2023-05-012024-04-3007600850dpl:ParticipatingInterests2023-05-012024-04-3007600850dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3007600850core:ListedExchangeTraded2023-05-012024-04-3007600850dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3007600850core:UnlistedNon-exchangeTraded2023-05-012024-04-3007600850dpl:CostSales2022-05-012023-04-3007600850dpl:DistributionCosts2022-05-012023-04-3007600850core:LandBuildings2022-05-012023-04-3007600850core:PlantMachinery2022-05-012023-04-3007600850core:Vehicles2022-05-012023-04-3007600850core:FurnitureFittings2022-05-012023-04-3007600850core:OfficeEquipment2022-05-012023-04-3007600850dpl:AdministrativeExpenses2022-05-012023-04-3007600850core:NetGoodwill2022-05-012023-04-3007600850core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3007600850dpl:GroupUndertakings2022-05-012023-04-3007600850dpl:ParticipatingInterests2022-05-012023-04-3007600850dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3007600850core:ListedExchangeTraded2022-05-012023-04-3007600850dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3007600850core:UnlistedNon-exchangeTraded2022-05-012023-04-3007600850core:NetGoodwill2024-04-3007600850core:IntangibleAssetsOtherThanGoodwill2024-04-3007600850core:LandBuildings2024-04-3007600850core:PlantMachinery2024-04-3007600850core:Vehicles2024-04-3007600850core:FurnitureFittings2024-04-3007600850core:OfficeEquipment2024-04-3007600850core:AfterOneYear2024-04-3007600850core:WithinOneYear2024-04-3007600850core:ListedExchangeTraded2024-04-3007600850core:UnlistedNon-exchangeTraded2024-04-3007600850core:ShareCapital2024-04-3007600850core:SharePremium2024-04-3007600850core:RevaluationReserve2024-04-3007600850core:OtherReservesSubtotal2024-04-3007600850core:RetainedEarningsAccumulatedLosses2024-04-3007600850core:NetGoodwill2023-04-3007600850core:IntangibleAssetsOtherThanGoodwill2023-04-3007600850core:LandBuildings2023-04-3007600850core:PlantMachinery2023-04-3007600850core:Vehicles2023-04-3007600850core:FurnitureFittings2023-04-3007600850core:OfficeEquipment2023-04-3007600850core:AfterOneYear2023-04-3007600850core:WithinOneYear2023-04-3007600850core:ListedExchangeTraded2023-04-3007600850core:UnlistedNon-exchangeTraded2023-04-3007600850core:ShareCapital2023-04-3007600850core:SharePremium2023-04-3007600850core:RevaluationReserve2023-04-3007600850core:OtherReservesSubtotal2023-04-3007600850core:RetainedEarningsAccumulatedLosses2023-04-3007600850core:NetGoodwill2022-05-0107600850core:IntangibleAssetsOtherThanGoodwill2022-05-0107600850core:LandBuildings2022-05-0107600850core:PlantMachinery2022-05-0107600850core:Vehicles2022-05-0107600850core:FurnitureFittings2022-05-0107600850core:OfficeEquipment2022-05-0107600850core:AfterOneYear2022-05-0107600850core:WithinOneYear2022-05-0107600850core:ListedExchangeTraded2022-05-0107600850core:UnlistedNon-exchangeTraded2022-05-0107600850core:ShareCapital2022-05-0107600850core:SharePremium2022-05-0107600850core:RevaluationReserve2022-05-0107600850core:OtherReservesSubtotal2022-05-0107600850core:RetainedEarningsAccumulatedLosses2022-05-0107600850core:AfterOneYear2023-05-012024-04-3007600850core:WithinOneYear2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007600850core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3007600850core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3007600850core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3007600850core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3007600850core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3007600850bus:Director12023-05-012024-04-3007600850bus:Director22023-05-012024-04-3007600850bus:Director32023-05-012024-04-3007600850bus:Director42023-05-012024-04-3007600850core:FurnitureFittingsToolsEquipment2023-04-3007600850core:FurnitureFittingsToolsEquipment2023-05-012024-04-3007600850core:FurnitureFittingsToolsEquipment2024-04-30

NIADORN LTD

Registered Number
07600850
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

NIADORN LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Abdul Momin Ahmed
Mohammed Nazrul Islam
Abdul Numan
Mohammed Harun Rashid

Registered Address

77 Lees Road
Ashton-Under-Lyne
OL6 8BQ

Registered Number

07600850 (England and Wales)
NIADORN LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets325,65027,429
25,65027,429
Current assets
Stocks48,7008,700
Debtors58,6918,691
Cash at bank and on hand151,074119,692
168,465137,083
Creditors amounts falling due within one year6(132,896)(138,550)
Net current assets (liabilities)35,569(1,467)
Total assets less current liabilities61,21925,962
Provisions for liabilities7(6,000)-
Net assets55,21925,962
Capital and reserves
Called up share capital100100
Profit and loss account55,11925,862
Shareholders' funds55,21925,962
The financial statements were approved and authorised for issue by the Board of Directors on 26 September 2024, and are signed on its behalf by:
Abdul Momin Ahmed
Director
Registered Company No. 07600850
NIADORN LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year3240
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 May 23124,446124,446
Additions2,7482,748
At 30 April 24127,194127,194
Depreciation and impairment
At 01 May 2397,01797,017
Charge for year4,5274,527
At 30 April 24101,544101,544
Net book value
At 30 April 2425,65025,650
At 30 April 2327,42927,429
4.Stocks

2024

2023

££
Raw materials and consumables8,7008,700
Total8,7008,700
5.Debtors: amounts due within one year

2024

2023

££
Other debtors8,6918,691
Total8,6918,691
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,76312,874
Taxation and social security118,124115,084
Other creditors7,3097,052
Accrued liabilities and deferred income7003,540
Total132,896138,550
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,000-
Total6,000-