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REGISTERED NUMBER: 09821442 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Nucleus AV Ltd

Nucleus AV Ltd (Registered number: 09821442)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nucleus AV Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTOR: D Sinh





SECRETARY: D Sinh





REGISTERED OFFICE:
Lynx House
Ferndown
Northwood
Middlesex
HA6 1PQ





REGISTERED NUMBER: 09821442 (England and Wales)





ACCOUNTANTS: Tanna & Co
Chartered Accountants
Lynx House
Ferndown
Northwood
Middlesex
HA6 1PQ

Nucleus AV Ltd (Registered number: 09821442)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 105,436 79,124

CURRENT ASSETS
Debtors 5 331,827 223,584
Cash at bank 445,903 618,949
777,730 842,533
CREDITORS
Amounts falling due within one year 6 250,265 483,617
NET CURRENT ASSETS 527,465 358,916
TOTAL ASSETS LESS CURRENT
LIABILITIES

632,901

438,040

CREDITORS
Amounts falling due after more than one
year

7

76,830

45,126
NET ASSETS 556,071 392,914

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 556,070 392,913
SHAREHOLDERS' FUNDS 556,071 392,914

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Nucleus AV Ltd (Registered number: 09821442)

Balance Sheet - continued
31 October 2024


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 director and authorised for issue on 14 March 2025 and were signed by:





D Sinh - Director


Nucleus AV Ltd (Registered number: 09821442)

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

1. STATUTORY INFORMATION

Nucleus AV Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2023 - 10 ) .

Nucleus AV Ltd (Registered number: 09821442)

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

4. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 November 2023 2,330 35,976 145,831 184,137
Additions - 1,005 96,530 97,535
Disposals - - (87,358 ) (87,358 )
At 31 October 2024 2,330 36,981 155,003 194,314
DEPRECIATION
At 1 November 2023 - 20,074 84,939 105,013
Charge for year - 4,227 30,141 34,368
Eliminated on disposal - - (50,503 ) (50,503 )
At 31 October 2024 - 24,301 64,577 88,878
NET BOOK VALUE
At 31 October 2024 2,330 12,680 90,426 105,436
At 31 October 2023 2,330 15,902 60,892 79,124

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 November 2023 129,338
Additions 96,530
Disposals (87,358 )
At 31 October 2024 138,510
DEPRECIATION
At 1 November 2023 80,816
Charge for year 27,049
Eliminated on disposal (50,503 )
At 31 October 2024 57,362
NET BOOK VALUE
At 31 October 2024 81,148
At 31 October 2023 48,522

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 305,162 198,120
Other debtors 26,665 25,464
331,827 223,584

Nucleus AV Ltd (Registered number: 09821442)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Finance leases 15,400 17,772
Trade creditors 75,000 403,859
Tax 75,969 31,145
Social security and other taxes 33,332 18,152
Other creditors 35,589 4,111
Accrued expenses 14,975 8,578
250,265 483,617

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Finance leases 76,830 45,126

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 November 2023 392,913
Profit for the year 253,157
Dividends (90,000 )
At 31 October 2024 556,070