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Registered number: 12043502
Numa Limited
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12043502
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 362,463 411,485
362,463 411,485
CURRENT ASSETS
Debtors 5 102,249 71,111
Cash at bank and in hand 424,488 181,877
526,737 252,988
Creditors: Amounts Falling Due Within One Year 6 (179,571 ) (155,521 )
NET CURRENT ASSETS (LIABILITIES) 347,166 97,467
TOTAL ASSETS LESS CURRENT LIABILITIES 709,629 508,952
Creditors: Amounts Falling Due After More Than One Year 7 (600,000 ) (600,000 )
NET ASSETS/(LIABILITIES) 109,629 (91,048 )
CAPITAL AND RESERVES
Called up share capital 8 13 13
Share premium account 111,246 111,246
Profit and Loss Account (1,630 ) (202,307 )
SHAREHOLDERS' FUNDS 109,629 (91,048)
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Dr. Nurdan Ozyilmaz
Director
20th February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Numa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12043502 . The registered office is Lower Ground Floor, 4-6 York Street, London, W1U 6QD.
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 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Leasehold 10% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 291,340 146,729 51,381 8,098 497,548
Additions 8,071 - 11,622 814 20,507
As at 30 June 2024 299,411 146,729 63,003 8,912 518,055
Depreciation
As at 1 July 2023 36,192 34,189 12,633 3,049 86,063
Provided during the period 28,038 29,345 10,376 1,770 69,529
As at 30 June 2024 64,230 63,534 23,009 4,819 155,592
Net Book Value
As at 30 June 2024 235,181 83,195 39,994 4,093 362,463
As at 1 July 2023 255,148 112,540 38,748 5,049 411,485
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,024 9,480
Other debtors 92,225 61,631
102,249 71,111
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,283 6,231
Other taxes and social security 4,410 2,847
Other creditors 16 16
Accruals and deferred income 157,862 146,427
179,571 155,521
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Loans 600,000 600,000
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 13 13
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