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Registered number: 11598025
Nook Of Bath Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11598025
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,686 33,686
33,686 33,686
CURRENT ASSETS
Debtors 5 67,977 75,015
Cash at bank and in hand 17,069 17,620
85,046 92,635
Creditors: Amounts Falling Due Within One Year 6 (143,424 ) (89,838 )
NET CURRENT ASSETS (LIABILITIES) (58,378 ) 2,797
TOTAL ASSETS LESS CURRENT LIABILITIES (24,692 ) 36,483
Creditors: Amounts Falling Due After More Than One Year 7 (7,207 ) (11,721 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,909 ) (3,909 )
NET (LIABILITIES)/ASSETS (35,808 ) 20,853
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (35,908 ) 20,753
SHAREHOLDERS' FUNDS (35,808) 20,853
Page 1
Page 2
For the year ending 31 October 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Askew
Director
27/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Nook Of Bath Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11598025 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 38,783 13,161 8,574 60,518
As at 31 October 2023 38,783 13,161 8,574 60,518
Depreciation
As at 1 November 2022 16,921 7,250 2,661 26,832
As at 31 October 2023 16,921 7,250 2,661 26,832
Net Book Value
As at 31 October 2023 21,862 5,911 5,913 33,686
As at 1 November 2022 21,862 5,911 5,913 33,686
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 67,471 75,015
VAT 506 -
67,977 75,015
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 67,266 34,264
Bank loans and overdrafts 9,605 3,131
Corporation tax (465 ) 9,394
Other taxes and social security 13,406 8,047
VAT - 4,189
Client property accounts 41,445 18,649
Accruals and deferred income 600 597
Directors' loan accounts 11,567 11,567
143,424 89,838
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,207 11,721
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 10,000
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