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Registered number: 13335794
Nerissimo Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13335794
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 234 1,054
Investments 5 300,063 300,000
300,297 301,054
CURRENT ASSETS
Debtors 6 9,587 4,449
Cash at bank and in hand 481,222 287,174
490,809 291,623
Creditors: Amounts Falling Due Within One Year 7 (2,440 ) (1,709 )
NET CURRENT ASSETS (LIABILITIES) 488,369 289,914
TOTAL ASSETS LESS CURRENT LIABILITIES 788,666 590,968
NET ASSETS 788,666 590,968
CAPITAL AND RESERVES
Called up share capital 8 160 160
Share premium account 299,901 299,901
Profit and Loss Account 488,605 290,907
SHAREHOLDERS' FUNDS 788,666 590,968
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
S Laudadio
Director
27/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nerissimo Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13335794 . The registered office is Unit J, Hitchcock House 5 -6 Horton Road, Colnbrook, Slough, Berkshire, SL3 0DF.
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 comprises of Revenue recognised by the company in respect of consultancy services provided during the year. Revenue is recognised in the month in which the service is provided.
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 33.33% Straight line
Fixtures & Fittings 33.33% Straight line
Computer Equipment 33.33% Straight line
2.4. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.5. Investments
Investments in associates are held at cost less accumulated impairment.
2.6. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 333 1,428 701 2,462
As at 30 April 2024 333 1,428 701 2,462
Depreciation
As at 1 May 2023 222 718 468 1,408
Provided during the period 111 476 233 820
As at 30 April 2024 333 1,194 701 2,228
Net Book Value
As at 30 April 2024 - 234 - 234
As at 1 May 2023 111 710 233 1,054
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5. Investments
Subsidiaries Associates Total
£ £ £
Cost
As at 1 May 2023 - 300,000 300,000
Additions 10 53 63
As at 30 April 2024 10 300,053 300,063
Provision
As at 1 May 2023 - - -
As at 30 April 2024 - - -
Net Book Value
As at 30 April 2024 10 300,053 300,063
As at 1 May 2023 - 300,000 300,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 4,388
Other debtors 1 61
Amounts owed by group undertakings 9,586 -
9,587 4,449
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 91 98
Accruals and deferred income 1,956 1,530
Director's loan account 393 81
2,440 1,709
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
160 Ordinary Shares of £ 1.00 each 160 160
9. Reserves
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium. Profit and loss account - includes all current and prior period retained profits and losses.
10. Related Party Transactions
At the Balance Sheet date the company owed £393 (2023 : £81) to the director.
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