NULOOK DECKS LIMITED

NULOOK DECKS LIMITED - Company Information

2021-02-092021-12-312021-12-31false13189439NULOOK DECKS 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Registered Number
13189439
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2021

NULOOK DECKS LIMITED

Company Information
for the period from 9 February 2021 to 31 December 2021


Directors	HARRISON, George
	HARRISON, Robert
	HARRISON, William


Registered Address	Riverside Southport New Road
	Banks
	Southport
	PR9 8DF


Registered Number	13189439 (England and Wales)

NULOOK DECKS LIMITED

Statement of Financial Position
31 December 2021

	Notes	2021
		£	£
Fixed assets
Tangible assets	5		3,489
			3,489
Current assets
Stocks	6	145,000
Debtors	7	360,567
Cash at bank and on hand		100
		505,667
Creditors amounts falling due within one year	8	(634,902)
Net current assets (liabilities)			(129,235)
Total assets less current liabilities			(125,746)
Net assets			(125,746)
Capital and reserves
Called up share capital			100
Profit and loss account			(125,846)
Shareholders' funds			(125,746)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 26 January 2023, and are signed on its behalf by:

HARRISON, William
Director
Registered Company No. 13189439

NULOOK DECKS LIMITED

Notes to the Financial Statements
for the period ended 31 December 2021

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company was incorporated on 9 February 2021 and commenced trading upon incorporation.

2.	Basis of measurement used in financial statements
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

3.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 and/or 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 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.

Turnover policy

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 and/or 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 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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Plant and machinery - 15% straight line

Property, plant and equipment policy

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

Plant and machinery - 15% straight line

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax policy
	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.

Deferred tax policy

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.

	Valuation of financial instruments policy
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Going concern
	The accounts have been prepared on a going concern basis. Harrison Leisure Group have committed to support the company to ensure they are able to meet their liabilities as they fall due for a minimum of 12 months from the date of approval.

4.	Employee information


		2021
	Average number of employees during the year	0

5.	Property, plant and equipment

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	3,489	3,489
At 31 December 21	3,489	3,489
Net book value
At 31 December 21	3,489	3,489
At 08 February 21	-	-

6.	Stocks

		2021
		£
	Raw materials and consumables	145,000
	Total	145,000

7.	Debtors

		2021
		£
	Other debtors	360,567
	Total	360,567


	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.

8.	Creditors within one year

		2021
		£
	Trade creditors / trade payables	14,114
	Other creditors	618,668
	Accrued liabilities and deferred income	2,120
	Total	634,902


	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.