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NGARNAN LTD

Registered Number
14862973
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2024

NGARNAN LTD
Company Information
for the period from 11 May 2023 to 31 May 2024

Director

NGARI, Nancy

Registered Address

8 Kymes Court
4 Roxeth Hill
Harrow
HA2 0LA

Registered Number

14862973 (England and Wales)
NGARNAN LTD
Balance Sheet as at
31 May 2024

Notes

2024

£

£

Current assets
Debtors32,835
Cash at bank and on hand15
2,850
Creditors amounts falling due within one year4(2,712)
Net current assets (liabilities)138
Total assets less current liabilities138
Net assets138
Capital and reserves
Called up share capital1
Profit and loss account137
Shareholders' funds138
The financial statements were approved and authorised for issue by the Director on 11 February 2025, and are signed on its behalf by:
NGARI, Nancy
Director
Registered Company No. 14862973
NGARNAN LTD
Notes to the Financial Statements
for the period ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of nursing services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Financial instruments
Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year1
3.Debtors: amounts due within one year

2024

£
Other debtors2,835
Total2,835
4.Creditors: amounts due within one year

2024

£
Taxation and social security1,932
Accrued liabilities and deferred income780
Total2,712
5.Related party transactions
Included in other debtors is an amount of £1,835 due from the director.
6.Change in reporting period and impact on comparability
Reporting period This is the first time the company has presented its financial statements since its incorporation. Hence, the financial statements presented are for the period of more than twelve months with no comparatives.