Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-01true1falsetrueNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05592816 2023-05-01 2024-04-30 05592816 2022-05-01 2023-04-30 05592816 2024-04-30 05592816 2023-04-30 05592816 c:Director1 2023-05-01 2024-04-30 05592816 d:FurnitureFittings 2023-05-01 2024-04-30 05592816 d:FurnitureFittings 2024-04-30 05592816 d:FurnitureFittings 2023-04-30 05592816 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 05592816 d:CurrentFinancialInstruments 2024-04-30 05592816 d:CurrentFinancialInstruments 2023-04-30 05592816 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05592816 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 05592816 d:ShareCapital 2024-04-30 05592816 d:ShareCapital 2023-04-30 05592816 d:RetainedEarningsAccumulatedLosses 2024-04-30 05592816 d:RetainedEarningsAccumulatedLosses 2023-04-30 05592816 c:FRS102 2023-05-01 2024-04-30 05592816 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05592816 c:FullAccounts 2023-05-01 2024-04-30 05592816 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05592816 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 05592816













NRA Limited

Financial statements
Information for filing with the registrar

30 April 2024




 
NRA Limited


Balance sheet
At 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
160
213

  
160
213

Current assets
  

Debtors
 5 
1,765
42,687

Cash at bank and in hand
  
69,585
72,342

  
71,350
115,029

Creditors: amounts falling due within one year
 6 
(1,700)
(1,700)

Net current assets
  
 
 
69,650
 
 
113,329

Total assets less current liabilities
  
69,810
113,542

Provisions for liabilities
  

Deferred tax
  
-
(53)

  
 
 
-
 
 
(53)

Net assets
  
69,810
113,489


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
69,809
113,488

Shareholders' funds
  
69,810
113,489


1

 
NRA Limited

    
Balance sheet (continued)
At 30 April 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2024.



N Render
Director

Registered number: 05592816
The notes on pages 3 to 5 form part of these financial statements. 

2

 
NRA Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

1.


General information

NRA Limited ('the company') is a private company limited by shares, incorporated and domiclied in the United Kingdom and registered in England. The address of the registered office is 40 Blythswood South, Osborne Road, Jesmond, Newcastle upon Tyne, Tyne & Wear, NE2 2BG. 

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 

The following principal accounting policies have been applied:

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

3

 
NRA Limited
 

 
Notes to the financial statements
Year ended 30 April 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Financial instruments

Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023: 1).

4

 
NRA Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 May 2023
3,243



At 30 April 2024

3,243



Depreciation


At 1 May 2023
3,030


Charge for the year 
53



At 30 April 2024

3,083



Net book value



At 30 April 2024
160



At 30 April 2023
213


5.


Debtors

2024
2023
£
£


Other debtors
1,765
42,687

1,765
42,687



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
1,700
1,700

1,700
1,700


 
5