Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-311false2023-04-01Development of building projects1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13816583 2023-04-01 2024-03-31 13816583 2022-04-01 2023-03-31 13816583 2024-03-31 13816583 2023-03-31 13816583 c:Director1 2023-04-01 2024-03-31 13816583 d:FreeholdInvestmentProperty 2023-04-01 2024-03-31 13816583 d:FreeholdInvestmentProperty 2024-03-31 13816583 d:FreeholdInvestmentProperty 2023-03-31 13816583 d:CurrentFinancialInstruments 2024-03-31 13816583 d:CurrentFinancialInstruments 2023-03-31 13816583 d:Non-currentFinancialInstruments 2024-03-31 13816583 d:Non-currentFinancialInstruments 2023-03-31 13816583 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13816583 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13816583 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 13816583 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 13816583 d:ShareCapital 2024-03-31 13816583 d:ShareCapital 2023-03-31 13816583 d:RetainedEarningsAccumulatedLosses 2024-03-31 13816583 d:RetainedEarningsAccumulatedLosses 2023-03-31 13816583 c:FRS102 2023-04-01 2024-03-31 13816583 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13816583 c:FullAccounts 2023-04-01 2024-03-31 13816583 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13816583 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 13816583









NOOKIST LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
NOOKIST LTD
REGISTERED NUMBER: 13816583

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
491,464
466,974

  
491,464
466,974

Current assets
  

Debtors: amounts falling due within one year
 5 
1
1

Cash at bank and in hand
  
918
-

  
919
1

Creditors: amounts falling due within one year
 7 
(25,062)
(6,228)

Net current liabilities
  
 
 
(24,143)
 
 
(6,227)

Total assets less current liabilities
  
467,321
460,747

Creditors: amounts falling due after more than one year
 8 
(473,571)
(465,992)

  

Net liabilities
  
(6,250)
(5,245)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(6,251)
(5,246)

  
(6,250)
(5,245)


Page 1

 
NOOKIST LTD
REGISTERED NUMBER: 13816583
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 January 2025.




A E Datnow
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
NOOKIST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Nookist Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South, United Kingdom, W1W 6XH.  
The financial statement are presented in Sterling, which is the functional currency of the company. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, the director has evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the director has obtained assurances from the shareholder to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.

Page 3

 
NOOKIST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

3.


Employees




The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2023
466,974


Additions at cost
24,490



At 31 March 2024
491,464

The 2024 valuations were made by the director, on an open market value for existing use basis.






5.


Debtors

2024
2023
£
£


Called up share capital not paid
1
1

1
1



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
918
-

918
-


Page 4

 
NOOKIST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
3,728

Other creditors
3,462
-

Accruals and deferred income
21,600
2,500

25,062
6,228



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
473,571
465,992

473,571
465,992


 
Page 5