Registered number
13601326
Nomadic Washrooms Ltd
Filleted Accounts
31 December 2024
Nomadic Washrooms Ltd
Registered number: 13601326
Balance Sheet
as at 31 December 2024
Notes 31/12/24 31/3/24
£ £
Fixed assets
Intangible assets 3 18,158 19,820
Tangible assets 4 212,159 236,774
230,317 256,594
Current assets
Stocks 1,000 13,248
Debtors 5 68,043 19,439
Cash at bank and in hand 29,147 21,050
98,190 53,737
Creditors: amounts falling due within one year 6 (238,684) (264,133)
Net current liabilities (140,494) (210,396)
Total assets less current liabilities 89,823 46,198
Creditors: amounts falling due after more than one year 7 (99,037) (134,269)
Net liabilities (9,214) (88,071)
Capital and reserves
Called up share capital 2 2
Profit and loss account (9,216) (88,073)
Shareholders' funds (9,214) (88,071)
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.
S Richards
Director
Approved by the board on 2 June 2025
Nomadic Washrooms Ltd
Notes to the Accounts
for the period from 1 April 2024 to 31 December 2024
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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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, other than freehold land, 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 25% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 31/12/24 31/3/24
Number Number
Average number of persons employed by the company 8 9
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 22,156
At 31 December 2024 22,156
Amortisation
At 1 April 2024 2,336
Provided during the period 1,662
At 31 December 2024 3,998
Net book value
At 31 December 2024 18,158
At 31 March 2024 19,820
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 - 20 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 304,452 81,215 385,667
Additions 25,670 - 25,670
Disposals (2,355) - (2,355)
At 31 December 2024 327,767 81,215 408,982
Depreciation
At 1 April 2024 128,464 20,429 148,893
Charge for the period 37,563 11,397 48,960
On disposals (1,030) - (1,030)
At 31 December 2024 164,997 31,826 196,823
Net book value
At 31 December 2024 162,770 49,389 212,159
At 31 March 2024 175,988 60,786 236,774
5 Debtors 31/12/24 31/3/24
£ £
Trade debtors 23,764 7,507
Amounts owed by group undertakings and undertakings in which the company has a participating interest 41,931 11,332
Other debtors 2,348 600
68,043 19,439
6 Creditors: amounts falling due within one year 31/12/24 31/3/24
£ £
Bank loans and overdrafts 19,367 19,409
Obligations under finance lease and hire purchase contracts 43,343 43,251
Trade creditors 477 14,885
Taxation and social security costs 25,633 9,855
Directors loan account 74,232 91,922
Accruals 1,289 925
Other creditors 74,343 83,886
238,684 264,133
7 Creditors: amounts falling due after one year 31/12/24 31/3/24
£ £
Bank loans 52,952 63,913
Obligations under finance lease and hire purchase contracts 46,085 70,356
99,037 134,269
8 Related party transactions
At the period end the company was owed loans of £19,344 (31.03.2024 £946) by Nomadic Washrooms (Sales) Ltd, a company in which the directors are also directors.
At the period end the company was owed loans of £164 (31.03.2024 £80) by Nomadic Washrooms Group Ltd, a company in which the directors are also directors.
At the period end the company was owed loans of £22,422 (31.03.2024 £10,305) by Nomadic Washrooms (Franchising) Ltd, a company in which the directors are also directors.
During the period the company made sales of £15,829 (31.03.2024 £Nil) by Nomadic Washrooms (Sales) Ltd, a company in which the directors are also directors.
During the period the company made sales of £15,980 (31.03.2024 £Nil) by Nomadic Washrooms (Franchising) Ltd, a company in which the directors are also directors.
During the period the company made purchases of £87,478 (31.03.2024 £Nil) by Nomadic Washrooms (Franchising) Ltd, a company in which the directors are also directors.
9 Controlling party
The company is controlled by the directors who own 100% of the issued share capital of Nomadic Washrooms Group Ltd, the ultimate controlling party.
10 Other information
Nomadic Washrooms Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Oaklands
Forden
Welshpool
Powys
SY21 8NA
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