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Company Registration No. NI671749 (Northern Ireland)
Neurodiversity Training International Limited Unaudited accounts for the year ended 31 August 2024
Neurodiversity Training International Limited Unaudited accounts Contents
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Neurodiversity Training International Limited Company Information for the year ended 31 August 2024
Director
Jude Morrow
Company Number
NI671749 (Northern Ireland)
Registered Office
Titanic Suites 55-59 Adelaide Street Belfast BT2 8FE Northern Ireland
Accountants
Satori Accounting 11 Orchard Business Park Pennyburn Industrial Estate Derry Northern Ireland BT48 0LU
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Neurodiversity Training International Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
28,000 
Tangible assets
16,704 
21,969 
16,704 
49,969 
Current assets
Debtors
16,897 
6,377 
Cash at bank and in hand
19,021 
54,066 
35,918 
60,443 
Creditors: amounts falling due within one year
(17,275)
(33,282)
Net current assets
18,643 
27,161 
Total assets less current liabilities
35,347 
77,130 
Creditors: amounts falling due after more than one year
(31,445)
(21,229)
Net assets
3,902 
55,901 
Capital and reserves
Called up share capital
120 
120 
Share premium
52,476 
52,476 
Profit and loss account
(48,694)
3,305 
Shareholders' funds
3,902 
55,901 
For the year ending 31 August 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 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 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 28 May 2025 and were signed on its behalf by
Jude Morrow Director Company Registration No. NI671749
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Neurodiversity Training International Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Neurodiversity Training International Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI671749. The registered office is Titanic Suites, 55-59 Adelaide Street, Belfast, BT2 8FE, Northern Ireland.
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.
Prior period adjustments
The financial statements include prior period adjustments in relation to fundamental accounting errors. All figures in the comparative columns pertaining to the year ending 31 August 2023 have been restated accordingly. As a result of these adjustments: - profit after tax for the previous year has been reduced by £5,313 - reserves as at 1 September 2022 have been reduced by £2,431
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised on a straight-line basis over 10 years.
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
20% straight line
Computer equipment
20% straight line
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Neurodiversity Training International Limited Notes to the Accounts for the year ended 31 August 2024
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
40,000 
At 31 August 2024
40,000 
Amortisation
At 1 September 2023
12,000 
Charge for the year
28,000 
At 31 August 2024
40,000 
Net book value
At 31 August 2024
- 
At 31 August 2023
28,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
400 
19,995 
10,269 
30,664 
Additions
- 
- 
7,417 
7,417 
At 31 August 2024
400 
19,995 
17,686 
38,081 
Depreciation
At 1 September 2023
80 
6,561 
2,054 
8,695 
Charge for the year
80 
3,358 
9,244 
12,682 
At 31 August 2024
160 
9,919 
11,298 
21,377 
Net book value
At 31 August 2024
240 
10,076 
6,388 
16,704 
At 31 August 2023
320 
13,434 
8,215 
21,969 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,338 
4,371 
Accrued income and prepayments
- 
2,000 
Other debtors
15,559 
6 
16,897 
6,377 
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Neurodiversity Training International Limited Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,451 
4,365 
VAT
4,229 
2,655 
Taxes and social security
7,852 
17,852 
Loans from directors
- 
8,410 
Accruals
1,743 
- 
17,275 
33,282 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,148 
8,333 
Obligations under finance leases and hire purchase contracts
9,297 
12,896 
31,445 
21,229 
9
Transactions with related parties
During the year, the following transactions took place between the company and its director: - Net payments to and on behalf of director = £ 23,514 - Interest charged by company = £ 449 The amount owed to the company at the year-end date was £15,553. This was cleared by way of dividends within 9 months of the balance sheet date.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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