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REGISTERED NUMBER: 05820311 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

N-FUZE DESIGN LIMITED

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N-FUZE DESIGN LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2025







DIRECTOR: Mr M D Brown





REGISTERED OFFICE: The Oasts, Plough Wents Road
Chart Sutton
Maidstone
Kent
ME17 3SA





REGISTERED NUMBER: 05820311 (England and Wales)





ACCOUNTANTS: BAND Advisory Group Limited
111 Charterhouse Street
London
EC1M 6AW

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 227,407 236,406

CURRENT ASSETS
Debtors 5 744,752 501,997
Cash at bank 1,096,026 930,070
1,840,778 1,432,067
CREDITORS
Amounts falling due within one year 6 355,954 178,998
NET CURRENT ASSETS 1,484,824 1,253,069
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,712,231

1,489,475

CREDITORS
Amounts falling due after more than one
year

7

(42,772

)

(54,775

)

PROVISIONS FOR LIABILITIES (19,254 ) (21,503 )
NET ASSETS 1,650,205 1,413,197

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,650,204 1,413,196
1,650,205 1,413,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

BALANCE SHEET - continued
31 March 2025


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 18 July 2025 and were signed by:





Mr M D Brown - Director


N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025


1. STATUTORY INFORMATION

N-Fuze Design 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Improvements to property - Straight line over 6 years
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Financial instruments
The company only enters into basic financial instruments transactions that result in recognition of financial assets and liabilities like trade and other debtors and creditors.

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.


N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is presented by cash in hand and deposits with financial institutions.

Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 36 ) .

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


4. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 26,195 210,392 87,264 313,524 637,375
Additions 5,430 21,351 - 18,751 45,532
At 31 March 2025 31,625 231,743 87,264 332,275 682,907
DEPRECIATION
At 1 April 2024 23,595 159,568 1,252 216,554 400,969
Charge for year 1,368 13,524 21,503 18,136 54,531
At 31 March 2025 24,963 173,092 22,755 234,690 455,500
NET BOOK VALUE
At 31 March 2025 6,662 58,651 64,509 97,585 227,407
At 31 March 2024 2,600 50,824 86,012 96,970 236,406

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 87,264
DEPRECIATION
At 1 April 2024 1,252
Charge for year 21,503
At 31 March 2025 22,755
NET BOOK VALUE
At 31 March 2025 64,509
At 31 March 2024 86,012

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 555,536 467,028
Other debtors 15,755 16,870
Accrued income 143,218 -
Prepayments 30,243 18,099
744,752 501,997

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 47,438 34,524
Tax 138,561 30,387
Social security and other taxes 36,844 31,063
VAT 64,278 47,653
Other creditors 15,813 14,694
Directors' current accounts 1,347 705
Accruals and deferred income - 6,743
Accrued expenses 51,673 13,229
355,954 178,998

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 42,772 54,775

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Between one and five years 42,772 54,775

Non-cancellable operating leases
2025 2024
£    £   
Within one year 60,846 14,636
Between one and five years 239,956 10,494
300,802 25,130

N-FUZE DESIGN LIMITED (REGISTERED NUMBER: 05820311)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M D Brown.