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Registration number: 08467540

Daniel Naprous Ltd

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 30 April 2024

 

Daniel Naprous Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 6

 

Daniel Naprous Ltd

Company Information

Director

D G Naprous

Registered office

The Wychwood Stud
Salden
Mursley
Buckinghamshire
MK17 0HX

Accountants

Ross + Partners
Chartered Certified Accountants
Suite 1B1 Argyle House
Northside
Joel Street
Northwood Hills
HA6 1NW

 

Daniel Naprous Ltd

(Registration number: 08467540)
Abridged Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

83,902

41,789

Current assets

 

Debtors

90,287

24,276

Cash at bank and in hand

 

15,715

84,212

 

106,002

108,488

Creditors: Amounts falling due within one year

(25,513)

(25,293)

Net current assets

 

80,489

83,195

Total assets less current liabilities

 

164,391

124,984

Creditors: Amounts falling due after more than one year

(3,708)

(7,971)

Net assets

 

160,683

117,013

Capital and reserves

 

Called up share capital

10

10

Retained earnings

160,673

117,003

Shareholders' funds

 

160,683

117,013

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 31 January 2025
 

 

Daniel Naprous Ltd

(Registration number: 08467540)
Abridged Balance Sheet as at 30 April 2024

.........................................
D G Naprous
Director

   
     
 

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% straight line depreciation

Motor vehicles

33.3% straight line & 25% reducing balance depreciation

Furniture and fittings

33.3% straight line depreciation

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

3

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

-

51,197

90,480

141,677

Additions

2,015

35,549

34,000

71,564

At 30 April 2024

2,015

86,746

124,480

213,241

Depreciation

At 1 May 2023

-

43,908

55,980

99,888

Charge for the year

672

11,654

17,125

29,451

At 30 April 2024

672

55,562

73,105

129,339

Carrying amount

At 30 April 2024

1,343

31,184

51,375

83,902

At 30 April 2023

-

7,289

34,500

41,789

4

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

10

10

10

10