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Company Registration No. 12710321 (England and Wales)
ND PAR LTD Unaudited accounts for the year ended 31 July 2024
ND PAR LTD Unaudited accounts Contents
Page
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ND PAR LTD Company Information for the year ended 31 July 2024
Director
Qingnuo Mei
Company Number
12710321 (England and Wales)
Registered Office
34 FORE STREET ST. BLAZEY PAR PL24 2NJ ENGLAND
Accountants
Utopians Accountants 49 Highview Pinner Middlesex HA5 3PE
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ND PAR LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,755 
14,906 
Current assets
Inventories
4,018 
4,369 
Debtors
507 
412 
Cash at bank and in hand
8,598 
4,757 
13,123 
9,538 
Creditors: amounts falling due within one year
(8,182)
(5,378)
Net current assets
4,941 
4,160 
Total assets less current liabilities
18,696 
19,066 
Creditors: amounts falling due after more than one year
(39,012)
(34,985)
Net liabilities
(20,316)
(15,919)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(20,416)
(16,019)
Shareholders' funds
(20,316)
(15,919)
For the year ending 31 July 2024 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2025 and were signed on its behalf by
Qingnuo Mei Director Company Registration No. 12710321
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ND PAR LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
ND PAR LTD is a private company, limited by shares, registered in England and Wales, registration number 12710321. The registered office is 34 FORE STREET, ST. BLAZEY, PAR, PL24 2NJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Computer equipment
10% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
16,015 
3,133 
1,053 
20,201 
Additions
338 
- 
- 
338 
At 31 July 2024
16,353 
3,133 
1,053 
20,539 
Depreciation
At 1 August 2023
4,242 
768 
285 
5,295 
Charge for the year
1,177 
236 
76 
1,489 
At 31 July 2024
5,419 
1,004 
361 
6,784 
Net book value
At 31 July 2024
10,934 
2,129 
692 
13,755 
At 31 July 2023
11,773 
2,365 
768 
14,906 
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ND PAR LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
372 
285 
Accrued income and prepayments
135 
127 
507 
412 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,584 
2,393 
Trade creditors
4,598 
2,985 
8,182 
5,378 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
39,012 
34,985 
8
Average number of employees
During the year the average number of employees was 4 (2023: 5).
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