Registered number
15445582
Nela Limited
Filleted Accounts
31 January 2025
Nela Limited
Registered number: 15445582
Balance Sheet
as at 31 January 2025
Notes 2025
£
Fixed assets
Tangible assets 3 11,450
Current assets
Debtors 4 11,538
Cash at bank and in hand 9,392
20,930
Creditors: amounts falling due within one year 5 (32,114)
Net current liabilities (11,184)
Net assets 266
Capital and reserves
Profit and loss account 266
Shareholders' funds 266
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Canete N Hebda
Director Director
Approved by the board on 6 May 2025
Nela Limited
Notes to the Accounts
for the period from 26 January 2024 to 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 veterinary 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period.
2 Employees 2025
Number
Average number of persons employed by the company 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
Additions 10,053 1,747 11,800
At 31 January 2025 10,053 1,747 11,800
Depreciation
Charge for the period - 350 350
At 31 January 2025 - 350 350
Net book value
At 31 January 2025 10,053 1,397 11,450
4 Debtors 2025
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest 7,869
Other debtors 3,669
11,538
5 Creditors: amounts falling due within one year 2025
£
Trade creditors 8,829
Taxation and social security costs 23,285
32,114
6 Other information
Nela Limited is a private company limited by shares and incorporated in England. Its registered office is:
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