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Company registration number:
SC372926
NRG-FM Limited
Unaudited filleted financial statements
30 April 2024
NRG-FM Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
NRG-FM Limited
Directors and other information
|
|
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|
Directors |
N Harrison |
|
|
A Malcolm |
|
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Company number |
SC372926 |
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Registered office |
6B Nasmyth Court |
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Houstoun Industrial Estate |
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|
Livingston |
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West Lothian |
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EH54 5EG |
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Accountants |
McDonald Gordon & Co Ltd |
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29 York Place |
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Edinburgh |
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EH1 3HP |
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Solicitors |
Warners Solicitors LLP |
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26 George Square |
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Edinburgh |
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EH8 9LD |
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NRG-FM Limited
Statement of financial position
30 April 2024
|
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2024 |
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2023 |
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|
Note |
£ |
|
£ |
|
£ |
|
£ |
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|
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|
Fixed assets |
|
|
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Investments |
|
4 |
302,294 |
|
|
|
302,294 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
302,294 |
|
|
|
302,294 |
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|
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|
Current assets |
|
|
|
|
|
|
|
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|
Cash at bank and in hand |
|
|
- |
|
|
|
127 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
- |
|
|
|
127 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
5 |
(
128,367) |
|
|
|
(
127,436) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current liabilities |
|
|
|
|
(
128,367) |
|
|
|
(
127,309) |
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|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
173,927 |
|
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|
174,985 |
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|
|
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|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
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|
173,927 |
|
|
|
174,985 |
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|
|
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|
_______ |
|
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_______ |
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Capital and reserves |
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Called up share capital |
|
6 |
|
|
2 |
|
|
|
2 |
Share premium account |
|
|
|
|
174,999 |
|
|
|
174,999 |
Profit and loss account |
|
|
|
|
(
1,074) |
|
|
|
(
16) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
173,927 |
|
|
|
174,985 |
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|
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|
_______ |
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_______ |
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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.
Directors responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
29 January 2025
, and are signed on behalf of the board by:
N Harrison
Director
Company registration number:
SC372926
NRG-FM Limited
Notes to the financial statements
Year ended 30 April 2024
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 6B Nasmyth Court, Houstoun Industrial Estate, Livingston, West Lothian, EH54 5EG.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets
.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of future payments discounted at a market rate of interest for a debt instrument. Debt instruments are subsequently measured at amortised cost. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash and short term highly liquid investments. Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due
.
4.
Investments
|
|
Shares in group undertakings and participating interests |
Total |
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
At 1 May 2023 and 30 April 2024 |
302,294 |
302,294 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
Impairment |
|
|
|
|
|
|
|
At 1 May 2023 and 30 April 2024 |
- |
- |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
At 30 April 2024 |
302,294 |
302,294 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
At 30 April 2023 |
302,294 |
302,294 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
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|
5.
Creditors: amounts falling due within one year
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
128,244 |
127,186 |
|
Other creditors |
|
123 |
250 |
|
|
|
_______ |
_______ |
|
|
|
128,367 |
127,436 |
|
|
|
_______ |
_______ |
|
|
|
|
|
6.
Called up share capital
Issued, called up and fully paid
|
|
|
2024 |
|
|
|
2023 |
|
|
|
|
|
No |
|
£ |
|
No |
|
£ |
|
Ordinary A shares of £
0.01 each |
|
100 |
|
1 |
|
100 |
|
1 |
|
Ordinary B shares of £
0.01 each |
|
100 |
|
1 |
|
100 |
|
1 |
|
Ordinary C shares of £
0.01 each |
|
22 |
|
0 |
|
22 |
|
0 |
|
|
|
_______ |
|
_______ |
|
_______ |
|
_______ |
|
|
|
222 |
|
2 |
|
222 |
|
2 |
|
|
|
_______ |
|
_______ |
|
_______ |
|
_______ |
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7.
Directors advances, credits and guarantees
Included in other creditors is a loan to the company from the director of £123 (2023: £250). This loan is interest free and repayable on demand.
8.
Related party transactions
Included in creditors is a loan to the company from Environmental Energy Controls Ltd of £128,244 (2023: £127,186). Environmental Energy Controls Ltd is a wholly owned subsidiary of NRG-FM Ltd. The loan is interest free and repayable on demand
.