IRIS Accounts Production v24.3.2.46 06646446 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 Ordinary D 1.00000 1.00000 10064 10875 50522 50723 48243 49912 7785 10064 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh066464462023-07-31066464462024-07-31066464462023-08-012024-07-31066464462022-07-31066464462022-08-012023-07-31066464462023-07-3106646446ns15:EnglandWales2023-08-012024-07-3106646446ns14:PoundSterling2023-08-012024-07-3106646446ns10:Director12023-08-012024-07-3106646446ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3106646446ns10:SmallEntities2023-08-012024-07-3106646446ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3106646446ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3106646446ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3106646446ns10:FullAccounts2023-08-012024-07-3106646446ns10:OrdinaryShareClass12023-08-012024-07-3106646446ns10:OrdinaryShareClass22023-08-012024-07-3106646446ns10:OrdinaryShareClass32023-08-012024-07-3106646446ns10:OrdinaryShareClass42023-08-012024-07-31066464464ns10:OrdinaryShareClass42023-08-012024-07-3106646446ns10:Director2422023-07-3106646446ns10:Director2422022-07-3106646446ns10:Director2422023-08-012024-07-3106646446ns10:Director2422022-08-012023-07-3106646446ns10:Director2422024-07-3106646446ns10:Director2422023-07-3106646446ns5:CurrentFinancialInstruments2024-07-3106646446ns5:CurrentFinancialInstruments2023-07-3106646446ns5:ShareCapital2024-07-3106646446ns5:ShareCapital2023-07-3106646446ns5:RetainedEarningsAccumulatedLosses2024-07-3106646446ns5:RetainedEarningsAccumulatedLosses2023-07-3106646446ns10:RegisteredOffice2023-08-012024-07-3106646446ns5:FurnitureFittings2023-08-012024-07-3106646446ns5:FurnitureFittings2023-07-3106646446ns5:FurnitureFittings2024-07-3106646446ns5:FurnitureFittings2023-07-3106646446ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3106646446ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-3106646446ns5:DeferredTaxation2023-07-3106646446ns5:DeferredTaxation2023-08-012024-07-3106646446ns5:DeferredTaxation2024-07-3106646446ns10:OrdinaryShareClass12024-07-3106646446ns10:OrdinaryShareClass22024-07-3106646446ns10:OrdinaryShareClass32024-07-3106646446ns10:OrdinaryShareClass42024-07-3106646446ns10:Director22023-08-012024-07-31066464461ns10:Director12023-07-31066464461ns10:Director12022-07-31066464461ns10:Director12023-08-012024-07-31066464461ns10:Director12022-08-012023-07-31066464461ns10:Director12024-07-31066464461ns10:Director12023-07-31
REGISTERED NUMBER: 06646446 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

NRBS Consultant Limited

NRBS Consultant Limited (Registered number: 06646446)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


NRBS Consultant Limited (Registered number: 06646446)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,144 6,839

CURRENT ASSETS
Debtors 5 95,488 101,671
Cash at bank 91,036 57,054
186,524 158,725
CREDITORS
Amounts falling due within one year 6 69,535 65,231
NET CURRENT ASSETS 116,989 93,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,133

100,333

PROVISIONS FOR LIABILITIES 7 977 1,459
NET ASSETS 121,156 98,874

CAPITAL AND RESERVES
Called up share capital 8 142 141
Retained earnings 121,014 98,733
SHAREHOLDERS' FUNDS 121,156 98,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 4 April 2025 and were signed on its behalf by:




Dr B Nabavi - Director


NRBS Consultant Limited (Registered number: 06646446)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

NRBS Consultant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06646446

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.
Fixtures and fittings - 25% on cost

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 4 (2023 - 4 ) .

NRBS Consultant Limited (Registered number: 06646446)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2023 19,318
Additions 1,023
Disposals (10,102 )
At 31 July 2024 10,239
DEPRECIATION
At 1 August 2023 12,479
Charge for year 2,718
Eliminated on disposal (10,102 )
At 31 July 2024 5,095
NET BOOK VALUE
At 31 July 2024 5,144
At 31 July 2023 6,839

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 35,488 30,451
Other debtors 60,000 71,220
95,488 101,671

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 2,069 -
Tax 22,636 16,930
Social security and other taxes 349 85
VAT 34,696 36,082
Directors' current accounts 8,285 10,065
Accrued expenses 1,500 2,069
69,535 65,231

7. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 977 1,459

NRBS Consultant Limited (Registered number: 06646446)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2023 1,459
Utilised during year (482 )
Balance at 31 July 2024 977

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary A £1 100 100
40 Ordinary B £1 40 40
1 Ordinary C £1 1 1
1 Ordinary D £1 1 -
(31.7.23 - NIL)
142 141

Allotted and issued:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
1 Share capital 4 £1 1 -
(31.7.23 - NIL)

The following shares were issued during the year for cash at par :

1 Ordinary D share of £1

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
Dr B Nabavi and Mrs S Ebrahimzadeh
Balance outstanding at start of year (10,064 ) (10,875 )
Amounts advanced 50,522 50,723
Amounts repaid (48,243 ) (49,912 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,785 ) (10,064 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is Dr B Nabavi.