Nudental Limited
Exception report
for the year ended 31 December 2024
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 January 2024 per
TB
Balance at 31
December 2023 per
accounts
Difference
£ £ £
Other reserves (Accounts 971, 972,
973, 974)
(153,286) (153,286) -
Profit and loss account (Account 968) 268,267 268,268 (1)
114,981 114,982 (1)
This page does not form part of the statutory financial statements.
Company registration number: 13053171
Unaudited financial statements
for the year ended 31 December 2024
for
Nudental Limited
Pages for filing with the Registrar
Company registration number: 13053171
Nudental Limited
Balance sheet
as at 31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 203,683 251,333
203,683 251,333
Current assets
Debtors 65,006 108,220
Cash at bank and in hand 26,001 10,605
91,007 118,825
Creditors: amounts falling due within one
year
(5,855) (38,923)
Net current assets 85,152 79,902
Total assets less current liabilities 288,835 331,235
Creditors: Amounts falling due after more
than one year
(92,731) (215,953)
NET ASSETS 196,104 115,282
Capital and reserves
Called up share capital 300 300
Other reserves (153,286) (153,286)
Profit and loss account 349,090 268,268
TOTAL EQUITY 196,104 115,282
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13053171
Nudental Limited
Balance sheet - continued
as at 31 December 2024
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 4 March 2025 and signed on its behalf by:
Dr A Ahmed, Director
4 March 2025
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Nudental Limited
Notes to the financial statements
for the year ended 31 December 2024
1 Company information
Nudental Limited is a private company registered in England and Wales. Its registered number is 13053171. The company is limited by shares. Its registered office is 3 Berry Drive, Baildon, Shipley, West Yorkshire, BD17 7GA.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 30% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3
Nudental Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 15 (2023 - 6).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2024 376,890
Additions 15,067
At 31 December 2024 391,957
Depreciation
At 1 January 2024 125,557
Charge for year 62,717
At 31 December 2024 188,274
Net book value
At 31 December 2024 203,683
At 31 December 2023 251,333
If Plant & Machinery had not been revalued, Plant & Machinery would have been included at the following historical cost:
2024 2023
£ £
Cost 317,837 -
Accumulated depreciation 144,764 -
5 Advances, credit and guarantees granted to directors
No Advance
4