REGISTERED NUMBER: 07241334 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

N D Specialists Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Hernandez Lopez

Mr H M Karimi

REGISTERED OFFICE:

1 Victoria Street

Norwich

NR1 3QX

REGISTERED NUMBER:

07241334 (England and Wales)

ACCOUNTANTS:

MLA Advisory

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

FIXED ASSETS

Intangible assets

4

19,000

23,000

Tangible assets

5

225,601

230,364

244,601

253,364

CURRENT ASSETS

Debtors

6

476,497

16,950

Cash at bank

759,566

1,182,365

1,236,063

1,199,315

CREDITORS

Amounts falling due within one year

7

319,919

296,220

NET CURRENT ASSETS

916,144

903,095

TOTAL ASSETS LESS CURRENT LIABILITIES

1,160,745

1,156,459

PROVISIONS FOR LIABILITIES

40,841

38,755

NET ASSETS

1,119,904

1,117,704

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,119,903

1,117,703

1,119,904

1,117,704

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr H M Karimi - Director

Mrs S Hernandez Lopez - Director

1.	STATUTORY INFORMATION

N D Specialists 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Amortized at £4,000 per year

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 20% on reducing balance and 10% on reducing balance

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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

662,562

AMORTISATION

At 1 April 2024

639,562

Charge for year

4,000

At 31 March 2025

643,562

NET BOOK VALUE

At 31 March 2025

19,000

At 31 March 2024

23,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

684,923

Additions

48,000

At 31 March 2025

732,923

DEPRECIATION

At 1 April 2024

454,559

Charge for year

52,763

At 31 March 2025

507,322

NET BOOK VALUE

At 31 March 2025

225,601

At 31 March 2024

230,364

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

11,473

Other debtors

476,497

5,477

476,497

16,950

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

27,094

32,204

Taxation and social security

127,790

104,529

Other creditors

165,035

159,487

319,919

296,220