Company registration number: 07132005
Unaudited financial statements
for the year ended 31 January 2025
for
Ndc Plus Limited
Pages for filing with the Registrar
Company registration number: 07132005
Ndc Plus Limited
Balance sheet
as at 31 January 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 378,000 -
Tangible assets 5 47,132 401,073
425,132 401,073
Current assets
Debtors 10,352 -
Cash at bank and in hand 7,981 3,659
18,333 3,659
Creditors: amounts falling due within one
year 		(15,078) (36,429)
Net current assets/(liabilities) 3,255 (32,770)
Total assets less current liabilities 428,387 368,303
Creditors: Amounts falling due after more
than one year 		(307,500) (264,314)
NET ASSETS 120,887 103,989
Capital and reserves
Called up share capital 1 1
Profit and loss account 120,886 103,988
TOTAL EQUITY 120,887 103,989
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07132005
Ndc Plus Limited
Balance sheet - continued
as at 31 January 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 6 October 2025 and signed on its behalf by:
Mr K Khamoushi, Director Mr A Esmaeilnejad, Director
6 October 2025 6 October 2025
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Ndc Plus Limited
Notes to the financial statements
for the year ended 31 January 2025
1 Company information
Ndc Plus Limited is a private company registered in England and Wales. Its registered number is 07132005. The company is limited by shares. Its registered office is 91 Woodlands Close, Clacton-on- Sea, Essex, CO15 4RY.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 10% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold - 0% straight line
Plant and machinery etc.:
Plant & Machinery - 10% straight line
Motor Vehicle - 0% straight line
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Ndc Plus Limited
Notes to the financial statements - continued
for the year ended 31 January 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Intangible assets
Goodwill
£
Cost
Additions 378,000
At 31 January 2025 378,000
Amortisation
At 31 January 2025 -
Net book value
At 31 January 2025 378,000
At 31 January 2024 -
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Ndc Plus Limited
Notes to the financial statements - continued
for the year ended 31 January 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 February 2024 344,000 63,414 407,414
Disposals (344,000) (4,500) (348,500)
At 31 January 2025 - 58,914 58,914
Depreciation
At 1 February 2024 - 6,341 6,341
Charge for year - 5,891 5,891
Eliminated on disposal - (450) (450)
At 31 January 2025 - 11,782 11,782
Net book value
At 31 January 2025 - 47,132 47,132
At 31 January 2024 344,000 57,073 401,073
6 Related party transactions
At the balance sheet date, the company owed the director (Mr Ali Esmaeilnejad ) £237,500 and (Mr Sina Taghipour) £30,000 2025. This is interest free and repayable on demand.
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