2024-01-012024-12-312024-12-31false13037264NERDL LTD2025-04-1362012falseiso4217:GBPxbrli:pure130372642024-01-01130372642024-12-31130372642024-01-012024-12-31130372642023-01-01130372642023-12-31130372642023-01-012023-12-3113037264bus:SmallEntities2024-01-012024-12-3113037264bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3113037264bus:FullAccounts2024-01-012024-12-3113037264bus:PrivateLimitedCompanyLtd2024-01-012024-12-3113037264core:WithinOneYear2024-12-3113037264core:AfterOneYear2024-12-3113037264core:WithinOneYear2023-12-3113037264core:AfterOneYear2023-12-3113037264core:ShareCapital2024-12-3113037264core:SharePremium2024-12-3113037264core:RevaluationReserve2024-12-3113037264core:OtherReservesSubtotal2024-12-3113037264core:RetainedEarningsAccumulatedLosses2024-12-3113037264core:ShareCapital2023-12-3113037264core:SharePremium2023-12-3113037264core:RevaluationReserve2023-12-3113037264core:OtherReservesSubtotal2023-12-3113037264core:RetainedEarningsAccumulatedLosses2023-12-3113037264core:LandBuildings2024-12-3113037264core:PlantMachinery2024-12-3113037264core:Vehicles2024-12-3113037264core:FurnitureFittings2024-12-3113037264core:OfficeEquipment2024-12-3113037264core:NetGoodwill2024-12-3113037264core:IntangibleAssetsOtherThanGoodwill2024-12-3113037264core:ListedExchangeTraded2024-12-3113037264core:UnlistedNon-exchangeTraded2024-12-3113037264core:LandBuildings2023-12-3113037264core:PlantMachinery2023-12-3113037264core:Vehicles2023-12-3113037264core:FurnitureFittings2023-12-3113037264core:OfficeEquipment2023-12-3113037264core:NetGoodwill2023-12-3113037264core:IntangibleAssetsOtherThanGoodwill2023-12-3113037264core:ListedExchangeTraded2023-12-3113037264core:UnlistedNon-exchangeTraded2023-12-3113037264core:LandBuildings2024-01-012024-12-3113037264core:PlantMachinery2024-01-012024-12-3113037264core:Vehicles2024-01-012024-12-3113037264core:FurnitureFittings2024-01-012024-12-3113037264core:OfficeEquipment2024-01-012024-12-3113037264core:NetGoodwill2024-01-012024-12-3113037264core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3113037264core:ListedExchangeTraded2024-01-012024-12-3113037264core:UnlistedNon-exchangeTraded2024-01-012024-12-3113037264core:MoreThanFiveYears2024-01-012024-12-3113037264core:Non-currentFinancialInstruments2024-12-3113037264core:Non-currentFinancialInstruments2023-12-3113037264dpl:CostSales2024-01-012024-12-3113037264dpl:DistributionCosts2024-01-012024-12-3113037264core:LandBuildings2024-01-012024-12-3113037264core:PlantMachinery2024-01-012024-12-3113037264core:Vehicles2024-01-012024-12-3113037264core:FurnitureFittings2024-01-012024-12-3113037264core:OfficeEquipment2024-01-012024-12-3113037264dpl:AdministrativeExpenses2024-01-012024-12-3113037264core:NetGoodwill2024-01-012024-12-3113037264core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3113037264dpl:GroupUndertakings2024-01-012024-12-3113037264dpl:ParticipatingInterests2024-01-012024-12-3113037264dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3113037264core:ListedExchangeTraded2024-01-012024-12-3113037264dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3113037264core:UnlistedNon-exchangeTraded2024-01-012024-12-3113037264dpl:CostSales2023-01-012023-12-3113037264dpl:DistributionCosts2023-01-012023-12-3113037264core:LandBuildings2023-01-012023-12-3113037264core:PlantMachinery2023-01-012023-12-3113037264core:Vehicles2023-01-012023-12-3113037264core:FurnitureFittings2023-01-012023-12-3113037264core:OfficeEquipment2023-01-012023-12-3113037264dpl:AdministrativeExpenses2023-01-012023-12-3113037264core:NetGoodwill2023-01-012023-12-3113037264core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113037264dpl:GroupUndertakings2023-01-012023-12-3113037264dpl:ParticipatingInterests2023-01-012023-12-3113037264dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3113037264core:ListedExchangeTraded2023-01-012023-12-3113037264dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3113037264core:UnlistedNon-exchangeTraded2023-01-012023-12-3113037264core:NetGoodwill2024-12-3113037264core:IntangibleAssetsOtherThanGoodwill2024-12-3113037264core:LandBuildings2024-12-3113037264core:PlantMachinery2024-12-3113037264core:Vehicles2024-12-3113037264core:FurnitureFittings2024-12-3113037264core:OfficeEquipment2024-12-3113037264core:AfterOneYear2024-12-3113037264core:WithinOneYear2024-12-3113037264core:ListedExchangeTraded2024-12-3113037264core:UnlistedNon-exchangeTraded2024-12-3113037264core:ShareCapital2024-12-3113037264core:SharePremium2024-12-3113037264core:RevaluationReserve2024-12-3113037264core:OtherReservesSubtotal2024-12-3113037264core:RetainedEarningsAccumulatedLosses2024-12-3113037264core:NetGoodwill2023-12-3113037264core:IntangibleAssetsOtherThanGoodwill2023-12-3113037264core:LandBuildings2023-12-3113037264core:PlantMachinery2023-12-3113037264core:Vehicles2023-12-3113037264core:FurnitureFittings2023-12-3113037264core:OfficeEquipment2023-12-3113037264core:AfterOneYear2023-12-3113037264core:WithinOneYear2023-12-3113037264core:List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NERDL LTD

Registered Number
13037264
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

NERDL LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

GOWER, David Ian

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

13037264 (England and Wales)
NERDL LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,7926,198
Investments411
3,7936,199
Current assets
Debtors70,80031,460
Cash at bank and on hand5414,958
70,85446,418
Creditors amounts falling due within one year5(72,283)(50,885)
Net current assets (liabilities)(1,429)(4,467)
Total assets less current liabilities2,3641,732
Net assets2,3641,732
Capital and reserves
Called up share capital11
Profit and loss account2,3631,731
Shareholders' funds2,3641,732
The financial statements were approved and authorised for issue by the Director on 13 April 2025, and are signed on its behalf by:
GOWER, David Ian
Director
Registered Company No. 13037264
NERDL LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 2413,84913,849
Additions1,0041,004
At 31 December 2414,85314,853
Depreciation and impairment
At 01 January 247,6517,651
Charge for year3,4103,410
At 31 December 2411,06111,061
Net book value
At 31 December 243,7923,792
At 31 December 236,1986,198
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 January 2411
At 31 December 2411
Net book value
At 31 December 2411
At 31 December 2311

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,15417,378
Bank borrowings and overdrafts12,337-
Taxation and social security51,04432,861
Other creditors748646
Total72,28350,885
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.