2022-12-012024-03-312024-03-31false11656243Neeson Enterprise Limited2024-11-01iso4217:GBPxbrli:pure116562432022-12-01116562432024-03-31116562432022-12-012024-03-31116562432021-12-01116562432022-11-30116562432021-12-012022-11-3011656243bus:SmallEntities2022-12-012024-03-3111656243bus:AuditExempt-NoAccountantsReport2022-12-012024-03-3111656243bus:FullAccounts2022-12-012024-03-3111656243bus:PrivateLimitedCompanyLtd2022-12-012024-03-3111656243core:WithinOneYear2024-03-3111656243core:AfterOneYear2024-03-3111656243core:WithinOneYear2022-11-3011656243core:AfterOneYear2022-11-3011656243core:ShareCapital2024-03-3111656243core:SharePremium2024-03-3111656243core:RevaluationReserve2024-03-3111656243core:OtherReservesSubtotal2024-03-3111656243core:RetainedEarningsAccumulatedLosses2024-03-3111656243core:ShareCapital2022-11-3011656243core:SharePremium2022-11-3011656243core:RevaluationReserve2022-11-3011656243core:OtherReservesSubtotal2022-11-3011656243core:RetainedEarningsAccumulatedLosses2022-11-3011656243core:LandBuildings2024-03-3111656243core:PlantMachinery2024-03-3111656243core:Vehicles2024-03-3111656243core:FurnitureFittings2024-03-3111656243core:OfficeEquipment2024-03-3111656243core:NetGoodwill2024-03-3111656243core:IntangibleAssetsOtherThanGoodwill2024-03-3111656243core:ListedExchangeTraded2024-03-3111656243core:UnlistedNon-exchangeTraded2024-03-3111656243core:LandBuildings2022-11-3011656243core:PlantMachinery2022-11-3011656243core:Vehicles2022-11-3011656243core:FurnitureFittings2022-11-3011656243core:OfficeEquipment2022-11-3011656243core:NetGoodwill2022-11-3011656243core:IntangibleAssetsOtherThanGoodwill2022-11-3011656243core:ListedExchangeTraded2022-11-3011656243core:UnlistedNon-exchangeTraded2022-11-3011656243core:LandBuildings2022-12-012024-03-3111656243core:PlantMachinery2022-12-012024-03-3111656243core:Vehicles2022-12-012024-03-3111656243core:FurnitureFittings2022-12-012024-03-3111656243core:OfficeEquipment2022-12-012024-03-3111656243core:NetGoodwill2022-12-012024-03-3111656243core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3111656243core:ListedExchangeTraded2022-12-012024-03-3111656243core:UnlistedNon-exchangeTraded2022-12-012024-03-3111656243core:MoreThanFiveYears2022-12-012024-03-3111656243core:Non-currentFinancialInstruments2024-03-3111656243core:Non-currentFinancialInstruments2022-11-3011656243dpl:CostSales2022-12-012024-03-3111656243dpl:DistributionCosts2022-12-012024-03-3111656243core:LandBuildings2022-12-012024-03-3111656243core:PlantMachinery2022-12-012024-03-3111656243core:Vehicles2022-12-012024-03-3111656243core:FurnitureFittings2022-12-012024-03-3111656243core:OfficeEquipment2022-12-012024-03-3111656243dpl:AdministrativeExpenses2022-12-012024-03-3111656243core:NetGoodwill2022-12-012024-03-3111656243core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3111656243dpl:GroupUndertakings2022-12-012024-03-3111656243dpl:ParticipatingInterests2022-12-012024-03-3111656243dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012024-03-3111656243core:ListedExchangeTraded2022-12-012024-03-3111656243dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012024-03-3111656243core:UnlistedNon-exchangeTraded2022-12-012024-03-3111656243dpl:CostSales2021-12-012022-11-3011656243dpl:DistributionCosts2021-12-012022-11-3011656243core:LandBuildings2021-12-012022-11-3011656243core:PlantMachinery2021-12-012022-11-3011656243core:Vehicles2021-12-012022-11-3011656243core:FurnitureFittings2021-12-012022-11-3011656243core:OfficeEquipment2021-12-012022-11-3011656243dpl:AdministrativeExpenses2021-12-012022-11-3011656243core:NetGoodwill2021-12-012022-11-3011656243core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3011656243dpl:GroupUndertakings2021-12-012022-11-3011656243dpl:ParticipatingInterests2021-12-012022-11-3011656243dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3011656243core:ListedExchangeTraded2021-12-012022-11-3011656243dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3011656243core:UnlistedNon-exchangeTraded2021-12-012022-11-3011656243core:NetGoodwill2024-03-3111656243core:IntangibleAssetsOtherThanGoodwill2024-03-3111656243core:LandBuildings2024-03-3111656243core:PlantMachinery2024-03-3111656243core:Vehicles2024-03-3111656243core:FurnitureFittings2024-03-3111656243core:OfficeEquipment2024-03-3111656243core:AfterOneYear2024-03-3111656243core:WithinOneYear2024-03-3111656243core:ListedExchangeTraded2024-03-3111656243core:UnlistedNon-exchangeTraded2024-03-3111656243core:ShareCapital2024-03-3111656243core:SharePremium2024-03-3111656243core:RevaluationReserve2024-03-3111656243core:OtherReservesSubtotal2024-03-3111656243core:RetainedEarningsAccumulatedLosses2024-03-3111656243core:NetGoodwill2022-11-3011656243core:IntangibleAssetsOtherThanGoodwill2022-11-3011656243core:LandBuildings2022-11-3011656243core:PlantMachinery2022-11-3011656243core:Vehicles2022-11-3011656243core:FurnitureFittings2022-11-3011656243core:OfficeEquipment2022-11-3011656243core:AfterOneYear2022-11-3011656243core:WithinOneYear2022-11-3011656243core:ListedExch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Neeson Enterprise Limited

Registered Number
11656243
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

Neeson Enterprise Limited
Company Information
for the period from 1 December 2022 to 31 March 2024

Directors

Dr Sonam Bhatia
Mr Neeraj Udeshi

Registered Address

7 Shaftesbury Lane
Coulsdon
CR5 3FS

Registered Number

11656243 (England and Wales)
Neeson Enterprise Limited
Statement of Financial Position
31 March 2024

Notes

31 Mar 2024

30 Nov 2022

£

£

£

£

Fixed assets
Intangible assets3387,784-
Tangible assets446,655-
434,439-
Current assets
Stocks51,500-
Debtors631,461-
Cash at bank and on hand20,7745,637
53,7355,637
Creditors amounts falling due within one year7(104,596)(2,126)
Net current assets (liabilities)(50,861)3,511
Total assets less current liabilities383,5783,511
Creditors amounts falling due after one year8(346,650)-
Net assets36,9283,511
Capital and reserves
Called up share capital100100
Profit and loss account36,8283,411
Shareholders' funds36,9283,511
The financial statements were approved and authorised for issue by the Board of Directors on 1 November 2024, and are signed on its behalf by:
Dr Sonam Bhatia
Director
Mr Neeraj Udeshi
Director

Registered Company No. 11656243
Neeson Enterprise Limited
Notes to the Financial Statements
for the period ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
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 amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
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

20242022
Average number of employees during the year60
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
Additions383,9495,113389,062
At 31 March 24383,9495,113389,062
Amortisation and impairment
Charge for year-1,2781,278
At 31 March 24-1,2781,278
Net book value
At 31 March 24383,9493,835387,784
At 30 November 22---
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions40,17218,14658,318
At 31 March 2440,17218,14658,318
Depreciation and impairment
Charge for year8,0343,62911,663
At 31 March 248,0343,62911,663
Net book value
At 31 March 2432,13814,51746,655
At 30 November 22---
5.Stocks

2024

2022

££
Raw materials and consumables1,500-
Total1,500-
6.Debtors: amounts due within one year

2024

2022

££
Trade debtors / trade receivables31,461-
Total31,461-
7.Creditors: amounts due within one year

2024

2022

££
Trade creditors / trade payables50,283-
Bank borrowings and overdrafts13,462-
Other creditors35,7181,826
Accrued liabilities and deferred income5,133300
Total104,5962,126
8.Creditors: amounts due after one year

2024

2022

££
Bank borrowings and overdrafts346,650-
Total346,650-
9.Provisions for liabilities
10.Related party transactions
The directors operate a directors loan account with the company. At 31 March 2024 the company owed the directors £35,718 (2022: £1,826).