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REGISTERED NUMBER: 02120586 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2022 TO 31 DECEMBER 2023

FOR

N D T CONSULTANTS LIMITED

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 July 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N D T CONSULTANTS LIMITED

COMPANY INFORMATION
for the period 1 July 2022 to 31 December 2023







DIRECTOR: I H Gill





REGISTERED OFFICE: Middlemarch House
Siskin Drive
Coventry
West Midlands
CV3 4FJ





REGISTERED NUMBER: 02120586 (England and Wales)





ACCOUNTANTS: LDP Luckmans
Chartered Accountants
1110 Elliott Court
Herald Avenue
Coventry Business Park
Coventry
West Midlands
CV5 6UB

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 332,898 292,890
Investment property 5 450,000 450,000
782,898 742,890

CURRENT ASSETS
Stocks 6 42,171 38,747
Debtors 7 571,601 554,960
Cash at bank 172,303 51,631
786,075 645,338
CREDITORS
Amounts falling due within one year 8 156,097 147,351
NET CURRENT ASSETS 629,978 497,987
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,412,876

1,240,877

CREDITORS
Amounts falling due after more than one
year

9

(92,372

)

(36,667

)

PROVISIONS FOR LIABILITIES - (7,555 )
NET ASSETS 1,320,504 1,196,655

CAPITAL AND RESERVES
Called up share capital 10 40,000 40,000
Retained earnings 1,280,504 1,156,655
SHAREHOLDERS' FUNDS 1,320,504 1,196,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

BALANCE SHEET - continued
31 December 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 January 2025 and were signed by:





I H Gill - Director


N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 July 2022 to 31 December 2023

1. STATUTORY INFORMATION

N D T Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 July 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2022 418,531 414,519 135,764
Additions - - 800
Disposals - - -
At 31 December 2023 418,531 414,519 136,564
DEPRECIATION
At 1 July 2022 180,162 392,771 128,943
Charge for period 12,556 4,895 2,285
Eliminated on disposal - - -
At 31 December 2023 192,718 397,666 131,228
NET BOOK VALUE
At 31 December 2023 225,813 16,853 5,336
At 30 June 2022 238,369 21,748 6,821

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 July 2022 to 31 December 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 76,797 80,124 1,125,735
Additions 96,870 8,470 106,140
Disposals (76,797 ) - (76,797 )
At 31 December 2023 96,870 88,594 1,155,078
DEPRECIATION
At 1 July 2022 72,129 58,840 832,845
Charge for period 24,423 17,510 61,669
Eliminated on disposal (72,334 ) - (72,334 )
At 31 December 2023 24,218 76,350 822,180
NET BOOK VALUE
At 31 December 2023 72,652 12,244 332,898
At 30 June 2022 4,668 21,284 292,890

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022
and 31 December 2023 450,000
NET BOOK VALUE
At 31 December 2023 450,000
At 30 June 2022 450,000

6. STOCKS
2023 2022
£    £   
Stocks 42,171 38,747

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 157,538 168,295
Other debtors 376,808 376,808
Directors' current accounts 2,587 -
Deferred tax asset 8,114 -
Prepayments 26,554 9,857
571,601 554,960

N D T CONSULTANTS LIMITED (REGISTERED NUMBER: 02120586)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 July 2022 to 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 13,097 -
Trade creditors 24,375 13,327
Tax 40,876 34,317
Social security and other taxes 11,527 8,118
VAT 12,317 23,440
Other creditors 8,591 16,408
Accruals and deferred income 833 9,481
Accrued expenses 34,481 32,260
156,097 147,351

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 2-5 years 21,667 36,667
Hire purchase contracts 70,705 -
92,372 36,667

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
40,000 Ordinary £1 40,000 40,000