NOIR 357 LIMITED - Filleted accounts

Registered number

13213638

NOIR 357 LIMITED

Filleted Accounts

30 December 2024

NOIR 357 LIMITED
Registered number:		13213638
Balance Sheet
as at 30 December 2024

Notes			2024			2023
£				£
Current assets
Debtors	3	1,432,948			616,017
Cash at bank and in hand		12,956			159,707
		1,445,904			775,724

Creditors: amounts falling due within one year	4	(878,632)			(35,674)

Net current assets			567,272			740,050

Net assets			567,272			740,050

Capital and reserves
Called up share capital			717,600			717,600
Share premium			607,500			607,500
Profit and loss account			(757,828)			(585,050)

Shareholders' funds			567,272			740,050

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.




Jolyon Dunn
Director
Approved by the board on 30 September 2025

NOIR 357 LIMITED
Notes to the Accounts
for the year ended 30 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, from licensing agreements 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 licensing agreements is recognised in each period where licence usage was made available. 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.

	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.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	2		2


3	Debtors	2024		2023
£			£

	Trade debtors	1,089,069		495,968
	Accured income and prepayments	270,048		-
	Other debtors	73,831		120,049
		1,432,948		616,017


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Trade creditors	17,040		-
	Accruals	857,370		-
	Taxation and social security costs	4,222		-
	Other creditors	-		35,674
		878,632		35,674


5	Called up share capital	2024		2023
£			£
	Ordinary share capital
	Issued and fully paid
	Ordinary A Shares of £1 each	650,010		650,010
	Ordinary B Shares of £1 each	67,590		90
		717,600		650,100

	67,500 Ordinary B shares of £1.00 each were allotted and fully paid for cash at £10.00 during the period.


6	Controlling party

	As at 30 December 2024 Walid Fakhry was the Controlling Party.


7	Other information

	NOIR 357 LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	44 Russell Square
	London
	WC1B 4JP