IRIS Accounts Production v25.1.4.42 01907166 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh019071662023-09-30019071662024-09-30019071662023-10-012024-09-30019071662022-09-30019071662022-10-012023-09-30019071662023-09-3001907166ns15:EnglandWales2023-10-012024-09-3001907166ns14:PoundSterling2023-10-012024-09-3001907166ns10:Director12023-10-012024-09-3001907166ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3001907166ns10:SmallEntities2023-10-012024-09-3001907166ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3001907166ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3001907166ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3001907166ns10:FullAccounts2023-10-012024-09-300190716612023-10-012024-09-3001907166ns10:Director22023-10-012024-09-3001907166ns10:Director32023-10-012024-09-3001907166ns10:Director52023-10-012024-09-3001907166ns10:RegisteredOffice2023-10-012024-09-3001907166ns5:CurrentFinancialInstruments2024-09-3001907166ns5:CurrentFinancialInstruments2023-09-3001907166ns5:Non-currentFinancialInstruments2024-09-3001907166ns5:Non-currentFinancialInstruments2023-09-3001907166ns5:ShareCapital2024-09-3001907166ns5:ShareCapital2023-09-3001907166ns5:CapitalRedemptionReserve2024-09-3001907166ns5:CapitalRedemptionReserve2023-09-3001907166ns5:RetainedEarningsAccumulatedLosses2024-09-3001907166ns5:RetainedEarningsAccumulatedLosses2023-09-3001907166ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3001907166ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-10-012024-09-3001907166ns5:LandBuildings2023-10-012024-09-3001907166ns5:PlantMachinery2023-10-012024-09-3001907166ns5:IntangibleAssetsOtherThanGoodwill2023-09-3001907166ns5:IntangibleAssetsOtherThanGoodwill2024-09-3001907166ns5:IntangibleAssetsOtherThanGoodwill2023-09-3001907166ns5:LandBuildings2023-09-3001907166ns5:PlantMachinery2023-09-3001907166ns5:LandBuildings2024-09-3001907166ns5:PlantMachinery2024-09-3001907166ns5:LandBuildings2023-09-3001907166ns5:PlantMachinery2023-09-3001907166ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3001907166ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 01907166 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

NSG Limited

NSG Limited (Registered number: 01907166)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NSG Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr D J Combellack
Mr H E T Irvine
Mr C J Morgan
Mr A W F Prebble





REGISTERED OFFICE: Unity House
Dudley Road
Darlington
Co. Durham
DL1 4GG





REGISTERED NUMBER: 01907166 (England and Wales)





ACCOUNTANTS: S&W Partners (Newcastle) Limited
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

NSG Limited (Registered number: 01907166)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 71,727 111,383
71,727 111,383

CURRENT ASSETS
Debtors 7 703,857 1,174,516
Investments 8 6,889 6,381
Cash at bank and in hand 1,747,316 815,957
2,458,062 1,996,854
CREDITORS
Amounts falling due within one year 9 (1,802,368 ) (1,637,245 )
NET CURRENT ASSETS 655,694 359,609
TOTAL ASSETS LESS CURRENT
LIABILITIES

727,421

470,992

CREDITORS
Amounts falling due after more than one
year

10

(45,000

)

(60,000

)
NET ASSETS 682,421 410,992

CAPITAL AND RESERVES
Called up share capital 7 9
Capital redemption reserve 18 16
Profit and loss account 682,396 410,967
682,421 410,992

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:





Mr C J Morgan - Director


NSG Limited (Registered number: 01907166)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

NSG 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The functional currency of the company is £ sterling and monetary amounts are rounded to the nearest £.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover
Turnover represents amounts receivable for membership levies, management fees and vehicle salvage sales net of VAT and trade discounts.

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.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.


NSG Limited (Registered number: 01907166)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. ACCOUNTING POLICIES - continued
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 and 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.

Current and deferred tax assets and liabilities are not discounted.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 25 ) .

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 47,130
AMORTISATION
At 1 October 2023
and 30 September 2024 47,130
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

NSG Limited (Registered number: 01907166)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 67,212 383,978 451,190
Additions - 24,232 24,232
Disposals - (102,558 ) (102,558 )
At 30 September 2024 67,212 305,652 372,864
DEPRECIATION
At 1 October 2023 29,598 310,209 339,807
Charge for year 6,721 57,167 63,888
Eliminated on disposal - (102,558 ) (102,558 )
At 30 September 2024 36,319 264,818 301,137
NET BOOK VALUE
At 30 September 2024 30,893 40,834 71,727
At 30 September 2023 37,614 73,769 111,383

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 570,169 956,868
Other debtors 133,688 217,648
703,857 1,174,516

8. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other current asset investment 6,889 6,381

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 80,187 66,997
Trade creditors 1,025,366 1,239,131
Taxation and social security 126,134 114,977
Other creditors 570,681 216,140
1,802,368 1,637,245

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 45,000 60,000