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NBR Mobility Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07231153
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,070 23,453
90,070 23,453
CURRENT ASSETS
Stocks 5 175,540 124,097
Debtors 6 23,813 49,811
Cash at bank and in hand 168,840 154,757
368,193 328,665
Creditors: Amounts Falling Due Within One Year 7 (122,430 ) (67,779 )
NET CURRENT ASSETS (LIABILITIES) 245,763 260,886
TOTAL ASSETS LESS CURRENT LIABILITIES 335,833 284,339
Creditors: Amounts Falling Due After More Than One Year 8 (11,540 ) (21,540 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,597 ) (743 )
NET ASSETS 319,696 262,056
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 319,596 261,956
SHAREHOLDERS' FUNDS 319,696 262,056
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nigel Rosenfeld
Director
14/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NBR Mobility Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07231153 . The registered office is 142-144 Victoria Road, Diss, Norfolk, IP22 4JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 4,124 70,552 2,452 7,245 84,373
Additions - 101,073 - - 101,073
Disposals - (8,250 ) - - (8,250 )
As at 30 April 2024 4,124 163,375 2,452 7,245 177,196
Depreciation
As at 1 May 2023 1,485 53,563 2,224 3,648 60,920
Provided during the period 528 29,515 34 899 30,976
Disposals - (4,770 ) - - (4,770 )
As at 30 April 2024 2,013 78,308 2,258 4,547 87,126
Net Book Value
As at 30 April 2024 2,111 85,067 194 2,698 90,070
As at 1 May 2023 2,639 16,989 228 3,597 23,453
5. Stocks
2024 2023
£ £
Finished goods 175,540 124,097
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 9,066
Other debtors 23,813 40,745
23,813 49,811
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 75,634 -
Bank loans and overdrafts 10,000 10,000
Other creditors 7,533 7,638
Taxation and social security 29,263 50,141
122,430 67,779
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,540 21,540
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5