2023-05-012024-04-302024-04-30false06219258N.A.W. DESIGN SERVICES LIMITED2025-04-14falseiso4217:GBPxbrli:pure062192582023-05-01062192582024-04-30062192582023-05-012024-04-30062192582022-05-01062192582023-04-30062192582022-05-012023-04-3006219258bus:SmallEntities2023-05-012024-04-3006219258bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3006219258bus:FullAccounts2023-05-012024-04-3006219258bus:PrivateLimitedCompanyLtd2023-05-012024-04-3006219258core:WithinOneYear2024-04-3006219258core:AfterOneYear2024-04-3006219258core:WithinOneYear2023-04-3006219258core:AfterOneYear2023-04-3006219258core:ShareCapital2024-04-3006219258core:SharePremium2024-04-3006219258core:RevaluationReserve2024-04-3006219258core:OtherReservesSubtotal2024-04-3006219258core:RetainedEarningsAccumulatedLosses2024-04-3006219258core:ShareCapital2023-04-3006219258core:SharePremium2023-04-3006219258core:RevaluationReserve2023-04-3006219258core:OtherReservesSubtotal2023-04-3006219258core:RetainedEarningsAccumulatedLosses2023-04-3006219258core:LandBuildings2024-04-3006219258core:PlantMachinery2024-04-3006219258core:Vehicles2024-04-3006219258core:FurnitureFittings2024-04-3006219258core:OfficeEquipment2024-04-3006219258core:NetGoodwill2024-04-3006219258core:IntangibleAssetsOtherThanGoodwill2024-04-3006219258core:ListedExchangeTraded2024-04-3006219258core:UnlistedNon-exchangeTraded2024-04-3006219258core:LandBuildings2023-04-3006219258core:PlantMachinery2023-04-3006219258core:Vehicles2023-04-3006219258core:FurnitureFittings2023-04-3006219258core:OfficeEquipment2023-04-3006219258core:NetGoodwill2023-04-3006219258core:IntangibleAssetsOtherThanGoodwill2023-04-3006219258core:ListedExchangeTraded2023-04-3006219258core:UnlistedNon-exchangeTraded2023-04-3006219258core:LandBuildings2023-05-012024-04-3006219258core:PlantMachinery2023-05-012024-04-3006219258core:Vehicles2023-05-012024-04-3006219258core:FurnitureFittings2023-05-012024-04-3006219258core:OfficeEquipment2023-05-012024-04-3006219258core:NetGoodwill2023-05-012024-04-3006219258core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006219258core:ListedExchangeTraded2023-05-012024-04-3006219258core:UnlistedNon-exchangeTraded2023-05-012024-04-3006219258core:MoreThanFiveYears2023-05-012024-04-3006219258core:Non-currentFinancialInstruments2024-04-3006219258core:Non-currentFinancialInstruments2023-04-3006219258dpl:CostSales2023-05-012024-04-3006219258dpl:DistributionCosts2023-05-012024-04-3006219258core:LandBuildings2023-05-012024-04-3006219258core:PlantMachinery2023-05-012024-04-3006219258core:Vehicles2023-05-012024-04-3006219258core:FurnitureFittings2023-05-012024-04-3006219258core:OfficeEquipment2023-05-012024-04-3006219258dpl:AdministrativeExpenses2023-05-012024-04-3006219258core:NetGoodwill2023-05-012024-04-3006219258core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006219258dpl:GroupUndertakings2023-05-012024-04-3006219258dpl:ParticipatingInterests2023-05-012024-04-3006219258dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3006219258core:ListedExchangeTraded2023-05-012024-04-3006219258dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3006219258core:UnlistedNon-exchangeTraded2023-05-012024-04-3006219258dpl:CostSales2022-05-012023-04-3006219258dpl:DistributionCosts2022-05-012023-04-3006219258core:LandBuildings2022-05-012023-04-3006219258core:PlantMachinery2022-05-012023-04-3006219258core:Vehicles2022-05-012023-04-3006219258core:FurnitureFittings2022-05-012023-04-3006219258core:OfficeEquipment2022-05-012023-04-3006219258dpl:AdministrativeExpenses2022-05-012023-04-3006219258core:NetGoodwill2022-05-012023-04-3006219258core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3006219258dpl:GroupUndertakings2022-05-012023-04-3006219258dpl:ParticipatingInterests2022-05-012023-04-3006219258dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3006219258core:ListedExchangeTraded2022-05-012023-04-3006219258dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3006219258core:UnlistedNon-exchangeTraded2022-05-012023-04-3006219258core:NetGoodwill2024-04-3006219258core:IntangibleAssetsOtherThanGoodwill2024-04-3006219258core:LandBuildings2024-04-3006219258core:PlantMachinery2024-04-3006219258core:Vehicles2024-04-3006219258core:FurnitureFittings2024-04-3006219258core:OfficeEquipment2024-04-3006219258core:AfterOneYear2024-04-3006219258core:WithinOneYear2024-04-3006219258core:ListedExchangeTraded2024-04-3006219258core:UnlistedNon-exchangeTraded2024-04-3006219258core:ShareCapital2024-04-3006219258core:SharePremium2024-04-3006219258core:RevaluationReserve2024-04-3006219258core:OtherReservesSubtotal2024-04-3006219258core:RetainedEarningsAccumulatedLosses2024-04-3006219258core:NetGoodwill2023-04-3006219258core:IntangibleAssetsOtherThanGoodwill2023-04-3006219258core:LandBuildings2023-04-3006219258core:PlantMachinery2023-04-3006219258core:Vehicles2023-04-3006219258core:FurnitureFittings2023-04-3006219258core:OfficeEquipment2023-04-3006219258core:AfterOneYear2023-04-3006219258core:WithinOneYear2023-04-3006219258core:ListedExchangeTraded2023-04-3006219258core:UnlistedNon-exchangeTraded2023-04-3006219258core:ShareCapital2023-04-3006219258core:SharePremium2023-04-3006219258core:RevaluationReserve2023-04-3006219258core:OtherReservesSubtotal2023-04-3006219258core:RetainedEarningsAccumulatedLosses2023-04-3006219258core:NetGoodwill2022-05-0106219258core:IntangibleAssetsOtherThanGoodwill2022-05-0106219258core:LandBuildings2022-05-0106219258core:PlantMachinery2022-05-0106219258core:Vehicles2022-05-0106219258core:FurnitureFittings2022-05-0106219258core:OfficeEquipment2022-05-0106219258core:AfterOneYear2022-05-0106219258core:WithinOneYear2022-05-0106219258core:ListedExchangeTraded2022-05-0106219258core:UnlistedNon-exchangeTraded2022-05-0106219258core:ShareCapital2022-05-0106219258core:SharePremium2022-05-0106219258core:RevaluationReserve2022-05-0106219258core:OtherReservesSubtotal2022-05-0106219258core:RetainedEarningsAccumulatedLosses2022-05-0106219258core:AfterOneYear2023-05-012024-04-3006219258core:WithinOneYear2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006219258core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3006219258core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3006219258core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3006219258core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3006219258core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3006219258bus:Director12023-05-012024-04-30

N.A.W. DESIGN SERVICES LIMITED

Registered Number
06219258
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

N.A.W. DESIGN SERVICES LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

WOODS, Nicholas Andrew

Company Secretary

WOODS, Emma Jacqueline

Registered Address

477 Chester Road
Manchester
M16 9HF

Registered Number

06219258 (England and Wales)
N.A.W. DESIGN SERVICES LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33553
3553
Current assets
Debtors44,80810,321
Cash at bank and on hand2,028205
6,83610,526
Creditors amounts falling due within one year5(16,317)(19,481)
Net current assets (liabilities)(9,481)(8,955)
Total assets less current liabilities(9,446)(8,902)
Provisions for liabilities6(7)(10)
Net assets(9,453)(8,912)
Capital and reserves
Called up share capital100100
Profit and loss account(9,553)(9,012)
Shareholders' funds(9,453)(8,912)
The financial statements were approved and authorised for issue by the Director on 14 April 2025, and are signed on its behalf by:
WOODS, Nicholas Andrew
Director
Registered Company No. 06219258
N.A.W. DESIGN SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 238,0068,006
At 30 April 248,0068,006
Depreciation and impairment
At 01 May 237,9537,953
Charge for year1818
At 30 April 247,9717,971
Net book value
At 30 April 243535
At 30 April 235353
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,325-
Other debtors2,2619,929
Prepayments and accrued income222392
Total4,80810,321
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-1,140
Taxation and social security1,1654,133
Other creditors10,617-
Accrued liabilities and deferred income4,53514,208
Total16,31719,481
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)710
Total710