Acorah Software Products - Accounts Production 16.4.675 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09782616 Mr Thanh Duong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09782616 2023-09-30 09782616 2024-09-30 09782616 2023-10-01 2024-09-30 09782616 frs-core:CurrentFinancialInstruments 2024-09-30 09782616 frs-core:Non-currentFinancialInstruments 2024-09-30 09782616 frs-core:ComputerEquipment 2024-09-30 09782616 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09782616 frs-core:ComputerEquipment 2023-09-30 09782616 frs-core:FurnitureFittings 2024-09-30 09782616 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09782616 frs-core:FurnitureFittings 2023-09-30 09782616 frs-core:MotorVehicles 2024-09-30 09782616 frs-core:MotorVehicles 2023-10-01 2024-09-30 09782616 frs-core:MotorVehicles 2023-09-30 09782616 frs-core:PlantMachinery 2024-09-30 09782616 frs-core:PlantMachinery 2023-10-01 2024-09-30 09782616 frs-core:PlantMachinery 2023-09-30 09782616 frs-core:ShareCapital 2024-09-30 09782616 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09782616 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09782616 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09782616 frs-bus:SmallEntities 2023-10-01 2024-09-30 09782616 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09782616 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09782616 frs-bus:Director1 2023-10-01 2024-09-30 09782616 frs-countries:EnglandWales 2023-10-01 2024-09-30 09782616 2022-09-30 09782616 2023-09-30 09782616 2022-10-01 2023-09-30 09782616 frs-core:CurrentFinancialInstruments 2023-09-30 09782616 frs-core:Non-currentFinancialInstruments 2023-09-30 09782616 frs-core:ShareCapital 2023-09-30 09782616 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09782616
NBS Distribution Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09782616
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,499 24,125
35,499 24,125
CURRENT ASSETS
Stocks 5 430,000 450,000
Debtors 6 63,633 141,746
Investments 7 508,024 520,652
Cash at bank and in hand 13,085 21,202
1,014,742 1,133,600
Creditors: Amounts Falling Due Within One Year 8 (112,752 ) (226,206 )
NET CURRENT ASSETS (LIABILITIES) 901,990 907,394
TOTAL ASSETS LESS CURRENT LIABILITIES 937,489 931,519
Creditors: Amounts Falling Due After More Than One Year 9 (491,460 ) (494,399 )
NET ASSETS 446,029 437,120
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 445,929 437,020
SHAREHOLDERS' FUNDS 446,029 437,120
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Thanh Duong
Director
29/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NBS Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09782616 . The registered office is 452 - 458 New Cross Road, London, SE14 6TY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% on cost
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 22,310 23,400 52,471 3,381 101,562
Additions - 29,000 - - 29,000
Disposals - (23,400 ) - - (23,400 )
As at 30 September 2024 22,310 29,000 52,471 3,381 107,162
Depreciation
As at 1 October 2023 16,472 17,848 41,990 1,127 77,437
Provided during the period 1,460 7,250 2,620 744 12,074
Disposals - (17,848 ) - - (17,848 )
As at 30 September 2024 17,932 7,250 44,610 1,871 71,663
Net Book Value
As at 30 September 2024 4,378 21,750 7,861 1,510 35,499
As at 1 October 2023 5,838 5,552 10,481 2,254 24,125
5. Stocks
2024 2023
£ £
Finished goods 430,000 450,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,699 18,082
Other debtors 54,934 123,664
63,633 141,746
7. Current Asset Investments
2024 2023
£ £
Unlisted investments 508,024 520,652
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 47,900 128,148
Other creditors 16,211 12,671
Taxation and social security 48,641 85,387
112,752 226,206
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 491,460 494,399
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5