Registered number
11492587
NEBRIJA HEIGHTS LIMITED
Filleted Accounts
30 June 2024
NEBRIJA HEIGHTS LIMITED
Registered number: 11492587
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 422,134 70,889
Investments held as current assets 4 30,000 30,000
Cash at bank and in hand 424,695 94,570
876,829 195,459
Creditors: amounts falling due within one year 5 (273,765) (127,866)
Net current assets 603,064 67,593
Total assets less current liabilities 603,064 67,593
Provisions for liabilities - -
Net assets 603,064 67,593
Capital and reserves
Called up share capital 100 100
Profit and loss account 602,964 67,493
Shareholders' funds 603,064 67,593
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Thomas Gent
Director
Approved by the board on 14 November 2024
NEBRIJA HEIGHTS LIMITED
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2024 2023
£ £
Trade debtors - 7,672
Amounts owed by group undertakings and undertakings in which the company has a participating interest 417,129 57,060
Deferred tax asset - -
Other debtors 5,005 6,157
422,134 70,889
Amounts due after more than one year included above - -
4 Investments held as current assets 2024 2023
£ £
Fair value
Listed investments - -
Unlisted investments 30,000 30,000
30,000 30,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Non-equity preference shares - -
Bank loans and overdrafts - -
Trade creditors - -
Taxation and social security costs 241,379 76,671
Other creditors 32,386 51,195
273,765 127,866
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr Thomas M R Gent 5,005 5,005
7 Related party transactions
8 Controlling party
The Director is the ultimate controlling party.
9 Other information
NEBRIJA HEIGHTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Argyle House 3rd Floor
Northside Joel Street
Northwood Hills
Middlesex
HA6 1NW
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