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Registered number: 14407366
Nuoptima Limited
Financial Statements
For The Year Ended 31 December 2024
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 14407366
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 917 1,234
917 1,234
CURRENT ASSETS
Debtors 5 7,527 170,630
Cash at bank and in hand 12,350 64,014
19,877 234,644
Creditors: Amounts Falling Due Within One Year 6 (15,603 ) (314,182 )
NET CURRENT ASSETS (LIABILITIES) 4,274 (79,538 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,191 (78,304 )
Creditors: Amounts Falling Due After More Than One Year 7 (8,000 ) (9,494 )
NET LIABILITIES (2,809 ) (87,798 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (2,909 ) (87,898 )
SHAREHOLDERS' FUNDS (2,809) (87,798)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr A Pikovsky
Director
02/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nuoptima Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14407366 . The registered office is 1 Beauchamp Court , 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 5)
2 5
Page 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 1,583
As at 31 December 2024 1,583
Depreciation
As at 1 January 2024 349
Provided during the period 317
As at 31 December 2024 666
Net Book Value
As at 31 December 2024 917
As at 1 January 2024 1,234
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 3,927 40,106
Amounts owed by group undertakings - 130,524
Other debtors 3,600 -
7,527 170,630
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 5,465 10,440
Amounts owed to group undertakings - 276,456
Other creditors 98 17,462
Taxation and social security 10,040 9,824
15,603 314,182
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Bank loans 8,000 9,494
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8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5