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Registered Number: 10078532
England and Wales

 

 

 

NKA TECH LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Mrs N Kareniuk Afonso
Mr O S Afonso
Registered Number 10078532
Registered Office Sol Tor
Wolverton
Tadley
Hampshire
RG26 5RT
1
Report to the directors on the preparation of the unaudited statutory accounts of NKA Tech Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NKA Tech Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of NKA Tech Limited, as a body, in accordance with the terms of our engagement letter dated Our work has been undertaken solely to prepare for your approval the accounts of NKA Tech Limited and state those matters that we have agreed to state to the Board of Directors of NKA Tech Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NKA Tech Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NKA Tech Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of NKA Tech Limited. You consider that NKA Tech Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of NKA Tech Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2024


Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
24 March 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 166,999    111,914 
166,999    111,914 
Current assets      
Stocks 4 52,845    196,804 
Debtors 5 367,848    200,915 
Cash at bank and in hand 147,811    222,533 
568,504    620,252 
Creditors: amount falling due within one year 6 (475,624)   (417,364)
Net current assets 92,880    202,888 
 
Total assets less current liabilities 259,879    314,802 
Provisions for liabilities 7 (32,628)  
Net assets 227,251    314,802 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 227,151    314,702 
Shareholders' funds 227,251    314,802 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 March 2025 and were signed on its behalf by:


-------------------------------
Mrs N Kareniuk Afonso
Director
3
General Information
NKA Tech Limited is a private company, limited by shares, registered in England and Wales, registration number 10078532, registration address Sol Tor, Wolverton, Tadley, Hampshire, RG26 5RT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 25% Straight Line
Improvements to property 10 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 April 2023 1,702    131,945    2,696    4,481      140,824 
Additions 1,598    48,304    3,136    2,239    40,538    95,815 
Disposals   (17,500)         (17,500)
At 31 March 2024 3,300    162,749    5,832    6,720    40,538    219,139 
Depreciation
At 01 April 2023 636    24,802    1,062    2,410      28,910 
Charge for year 430    24,183    807    873    4,054    30,347 
On disposals   (7,117)         (7,117)
At 31 March 2024 1,066    41,868    1,869    3,283    4,054    52,140 
Net book values
Closing balance as at 31 March 2024 2,234    120,881    3,963    3,437    36,484    166,999 
Opening balance as at 01 April 2023 1,066    107,143    1,634    2,071      111,914 


4.

Stocks

2024
£
  2023
£
Stocks 52,845    196,804 
52,845    196,804 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 267,434    189,823 
Prepayments & Accrued Income 3,805    4,033 
Other Debtors 53,302   
VAT 43,307    7,059 
367,848    200,915 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 122,720    80,071 
Corporation Tax 11,416    45,925 
PAYE & Social Security 6,016    3,289 
Accrued Expenses 3,457    2,195 
Other Creditors 2,033    7,677 
Directors' Current Accounts 329,982    278,207 
475,624    417,364 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 32,628   
32,628   

4