Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-26true11falsesale of biodegradable products2023-09-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05272089 2023-09-01 2024-08-31 05272089 2022-09-01 2023-08-31 05272089 2024-08-31 05272089 2023-08-31 05272089 c:Director1 2023-09-01 2024-08-31 05272089 d:CurrentFinancialInstruments 2024-08-31 05272089 d:CurrentFinancialInstruments 2023-08-31 05272089 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05272089 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05272089 d:ShareCapital 2024-08-31 05272089 d:ShareCapital 2023-08-31 05272089 d:RetainedEarningsAccumulatedLosses 2024-08-31 05272089 d:RetainedEarningsAccumulatedLosses 2023-08-31 05272089 c:OrdinaryShareClass1 2023-09-01 2024-08-31 05272089 c:OrdinaryShareClass1 2024-08-31 05272089 c:OrdinaryShareClass1 2023-08-31 05272089 c:FRS102 2023-09-01 2024-08-31 05272089 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05272089 c:FullAccounts 2023-09-01 2024-08-31 05272089 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05272089













NVYRO LIMITED
 FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
NVYRO LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4

 
NVYRO LIMITED
REGISTERED NUMBER:05272089

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
117
480

Cash at bank and in hand
  
1
1

  
118
481

Creditors: amounts falling due within one year
 5 
(7,531)
(7,279)

Net current liabilities
  
 
 
(7,413)
 
 
(6,798)

Total assets less current liabilities
  
(7,413)
(6,798)

  

Net liabilities
  
(7,413)
(6,798)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(7,414)
(6,799)

  
(7,413)
(6,798)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2025.



P A Gregson
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
NVYRO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

NVYRO Limited is a limited liability company registered in England and Wales. The registered address is at 100 Liverpool Road, Southport, Merseyside PR8 4DA.
The principal activity of the company was that of the sale of biodegradable products.
The company's functional and presentational currency is £ sterling

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Basic financial instruments

The company only enters into transactions which result in basic financial assets and basic financial liabilities.
Basic financial assets, such as trade and other debtors, are recognised initially at the transaction price less attributable transaction costs. Basic financial liabilities, such as trade and other creditors, are recognised initially at transaction costs plus attributable transaction costs.  Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of basic financial assets.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 2

 
NVYRO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
117
480

117
480



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
6,998
6,836

Other creditors
533
443

7,531
7,279




Page 3

 
NVYRO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 4