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Company Registration No. 14281656 (England and Wales)
Neutallion Ltd Unaudited accounts for the year ended 31 August 2024
Neutallion Ltd Unaudited accounts Contents
Page
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Neutallion Ltd Company Information for the year ended 31 August 2024
Director
Yachen Liu
Company Number
14281656 (England and Wales)
Registered Office
5th Floor 167-169 Great Portland Street, London W1W 5PF England
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Neutallion Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
649 
714 
Current assets
Investments
1,235,232 
1,158,349 
Cash at bank and in hand
26,795 
98,210 
1,262,027 
1,256,559 
Creditors: amounts falling due within one year
(1,310,430)
(1,283,436)
Net current liabilities
(48,403)
(26,877)
Net liabilities
(47,654)
(26,063)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(47,754)
(26,163)
Shareholders' funds
(47,654)
(26,063)
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 March 2025 and were signed on its behalf by
Yachen Liu Director Company Registration No. 14281656
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Neutallion Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Neutallion Ltd is a private company, limited by shares, registered in England and Wales, registration number 14281656. The registered office is 5th Floor 167-169 Great Portland Street,, London, W1W 5PF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the amount reliased from the investments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
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Neutallion Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
779 
At 31 August 2024
779 
Depreciation
At 1 September 2023
65 
Charge for the year
65 
At 31 August 2024
130 
Net book value
At 31 August 2024
649 
At 31 August 2023
714 
5
Investments held as current assets
2024 
2023 
£ 
£ 
Listed investments
1,235,232 
1,158,349 
The investment portfolio valuation is in the sum of £1,286,334 as at 31 August 2024.
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,646 
898 
Other creditors
24,283 
207 
Loans from directors
1,283,507 
1,281,358 
Accruals
994 
973 
1,310,430 
1,283,436 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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