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REGISTERED NUMBER: 07840072 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

NUKRAFT LIMITED

NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NUKRAFT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: A J O'Connor





REGISTERED OFFICE: St. Brandon's House
Great George Street
Bristol
BS1 5QT





REGISTERED NUMBER: 07840072 (England and Wales)





ACCOUNTANTS: Merlin Accountancy Services Ltd
2nd Floor
33 Longbrook Street
Exeter
Devon
EX4 6AW

NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,235 2,686
Tangible assets 5 4,208 4,285
6,443 6,971

CURRENT ASSETS
Stocks 439,964 310,180
Debtors 6 29,790 47,320
Cash at bank and in hand 61,014 16,946
530,768 374,446
CREDITORS
Amounts falling due within one year 7 301,867 285,312
NET CURRENT ASSETS 228,901 89,134
TOTAL ASSETS LESS CURRENT
LIABILITIES

235,344

96,105

CREDITORS
Amounts falling due after more than
one year

8

(11,370

)

-

PROVISIONS FOR LIABILITIES 9 (1,115 ) (814 )
NET ASSETS 222,859 95,291

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 222,858 95,290
11 222,859 95,291

NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

BALANCE SHEET - continued
30 NOVEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





A J O'Connor - Director


NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Nukraft Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 4,510
AMORTISATION
At 1 December 2023 1,824
Charge for year 451
At 30 November 2024 2,275
NET BOOK VALUE
At 30 November 2024 2,235
At 30 November 2023 2,686

NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2023 22,248 - 22,248
Additions 488 488 976
At 30 November 2024 22,736 488 23,224
DEPRECIATION
At 1 December 2023 17,963 - 17,963
Charge for year 955 98 1,053
At 30 November 2024 18,918 98 19,016
NET BOOK VALUE
At 30 November 2024 3,818 390 4,208
At 30 November 2023 4,285 - 4,285

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 23,333 39,884
Other debtors 6,457 7,436
29,790 47,320

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,228 31,569
Trade creditors 20,868 28,817
Taxation and social security 41,445 14,881
Other creditors 229,326 210,045
301,867 285,312

NUKRAFT LIMITED (REGISTERED NUMBER: 07840072)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Bank loans 11,370 -

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 1,115 814

Deferred
tax
£   
Balance at 1 December 2023 814
Charge to Income Statement during year 301
Balance at 30 November 2024 1,115

10. ULTIMATE CONTROLLING PARTY

The controlling party is A J O'Connor.

11. RECONCILIATION OF MOVEMENTS IN RESERVES
2024 2023
£    £   
Profit for the financial year 127,568 20,548
Opening share capital - 1
Net addition to reserves 127,568 20,549
Opening reserves 95,291 74,742
Closing reserves 222,859 95,291