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REGISTERED NUMBER: 11001429 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Nina's Spare Limited

Nina's Spare Limited (Registered number: 11001429)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nina's Spare Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs N S Stones
Mr M A Stones





REGISTERED OFFICE: 56 Devonshire Park Road
Stockport
SK2 6JW





REGISTERED NUMBER: 11001429 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Nina's Spare Limited (Registered number: 11001429)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,812 922

CURRENT ASSETS
Debtors 5 370,511 378,566
Cash at bank 41,928 -
412,439 378,566
CREDITORS
Amounts falling due within one year 6 380,110 336,988
NET CURRENT ASSETS 32,329 41,578
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,141

42,500

CREDITORS
Amounts falling due after more than one
year

7

(33,009

)

(42,169

)

PROVISIONS FOR LIABILITIES (453 ) (231 )
NET ASSETS 679 100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 579 -
SHAREHOLDERS' FUNDS 679 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Nina's Spare Limited (Registered number: 11001429)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2025 and were signed on its behalf by:





Mrs N S Stones - Director


Nina's Spare Limited (Registered number: 11001429)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Nina's Spare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 21 ) .

Nina's Spare Limited (Registered number: 11001429)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
At 1 October 2023 1,185 107 - 1,292
Additions 441 - 728 1,169
At 30 September 2024 1,626 107 728 2,461
DEPRECIATION
At 1 October 2023 336 34 - 370
Charge for year 199 15 65 279
At 30 September 2024 535 49 65 649
NET BOOK VALUE
At 30 September 2024 1,091 58 663 1,812
At 30 September 2023 849 73 - 922

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 15,740 14,197
Amounts owed by group undertakings 351,726 364,229
Prepayments 3,045 140
370,511 378,566

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans and overdrafts (see note 8) 6,954 180,058
Trade creditors 5,457 13,724
Amounts owed to group undertakings 196,070 75,621
Tax 69,283 28,609
Social security and other tax 3,611 12,120
Wages control - 755
Pension fund 1,810 753
Credit card 3,143 2,113
Accrued expenses 93,782 23,235
380,110 336,988

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£ £
Bank loans (see note 8) 33,009 42,169

Nina's Spare Limited (Registered number: 11001429)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.9.24 30.9.23
£ £
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,193 19,946

8. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£ £
Amounts falling due within one year or on demand:
Bank overdrafts - 178,206
Bank loans 6,954 1,852
6,954 180,058

Amounts falling due between one and two years:
Bank loans - 1-2 years 6,954 5,556

Amounts falling due between two and five years:
Bank loans - 2-5 years 20,862 16,667

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,193 19,946

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£ £
Bank loans 39,963 44,021

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the balance sheet date, the company was owed £750 (2023 - £750) from N & M Facility Management Ltd. The directors in Nina's Spare Ltd are also the same in N & M Facility Management Ltd.

11. ULTIMATE CONTROLLING PARTY

The controlling party is MAMA Holdings Ltd.

The ultimate controlling party is Mrs N S Stones.