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02542782falsethat of the manufacture and installation of kitchen, office and bedroom furniture and units.2024-05-012025-04-29http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:CompanySecretary12024-05-012025-04-29http://www.companieshouse.gov.uk/pt:PlantMachinery2024-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-04-30http://www.companieshouse.gov.uk/cd:Director12024-05-012025-04-29http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-04-29http://www.companieshouse.gov.uk/pt:ShareCapital2025-04-29http://www.companieshouse.gov.uk/cd:Director22024-05-012025-04-29http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-04-29http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-04-29http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-05-012025-04-29http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-04-29http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-05-012025-04-29http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-05-012025-04-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-04-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/2024-05-012025-04-29http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FRS1022024-05-012025-04-29http://www.companieshouse.gov.uk/2025-04-29http://www.companieshouse.gov.uk/cd:FullAccounts2024-05-012025-04-29http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-05-012025-04-29iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 02542782






Nextopen Limited


ACCOUNTS

FOR THE 364 DAY PERIOD ENDED 29/04/2025
























Prepared By:
Morgan Dodd Limited
5 Myrtle Grove
Auckley
Doncaster
South Yorkshire
DN9 3HR


ACCOUNTS
FOR THE 364 DAY PERIOD ENDED 29/04/2025





DIRECTORS
D A Silkstone
W J Powney



SECRETARY
D A Silkstone


REGISTERED OFFICE
Trusize Works
Rotherham Road
Maltby
Rotherham
S66 8ES


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02542782



ACCOUNTANTS
Morgan Dodd Limited
5 Myrtle Grove
Auckley
Doncaster
South Yorkshire
DN9 3HR


ACCOUNTS
FOR THE364 DAY PERIODENDED29/04/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 29/04/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		49,038		37,455

CURRENT ASSETS
Stock		140,639		74,897
Debtors	4	46,369		180,869
Cash at bank and in hand		234,319		322,158
		421,327		577,924
CREDITORS: Amounts falling due within one year	5	360,151		396,057
NET CURRENT ASSETS			61,176		181,867
TOTAL ASSETS LESS CURRENT LIABILITIES			110,214		219,322


CREDITORS: Amounts falling due after more than one year	6		11,600		11,861


PROVISIONS FOR LIABILITIES AND CHARGES	8		8,562		3,527

NET ASSETS			90,052		203,934

CAPITAL AND RESERVES

Called up share capital	9		4		4
Profit and loss account			90,048		203,930
SHAREHOLDERS' FUNDS			90,052		203,934

For the year ending 29/04/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 27/04/2026 and signed on their behalf by



.............................
D A Silkstone
Director





1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 15%
Commercial Vehicles		reducing balance 20%
Fixtures and Fittings		reducing balance 20%
Equipment		reducing balance 20%





1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .





1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.





2. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/05/2024	214,269	70,488	251,541	18,972	555,270
Additions	21,250	-	-	-	21,250
At 29/04/2025	235,519	70,488	251,541	18,972	576,520
Depreciation
At 01/05/2024	190,785	63,360	247,111	16,559	517,815
For the 364 day period	6,709	1,426	1,106	426	9,667
At 29/04/2025	197,494	64,786	248,217	16,985	527,482
Net Book Amounts
At 29/04/2025	38,025	5,702	3,324	1,987	49,038
At 30/04/2024	23,484	7,128	4,430	2,413	37,455





3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	140,639	74,897
	140,639	74,897





4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	10,847	5,347
Other debtors	-	80,000
Director: D Silkstone	19,261	49,261
Director: W Powney	16,261	46,261
	46,369	180,869





5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	64,671	58,490
VAT	59,109	182,947
PAYE control	10,316	11,998
Bank Loan	12,190	10,468
Hire purchase	4,800	-
Trade creditors	181,803	113,411
Other creditors	1,316	1,397
Accruals	25,946	17,346
	360,151	396,057





6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (unsecured) >1yr	-	11,861
Hire purchase >1yr	11,600	-
	11,600	11,861





8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	8,562	3,527
	8,562	3,527





9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
4 Ordinary shares of £1 each	4	4
	4	4





7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	26	24