Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3122022-12-01falseThe principal activities of the Company during the year were those of specialised construction activities. There was no significant change from the previous year.1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11696264 2022-12-01 2024-03-31 11696264 2021-12-01 2022-11-30 11696264 2024-03-31 11696264 2022-11-30 11696264 c:Director1 2022-12-01 2024-03-31 11696264 d:PlantMachinery 2022-12-01 2024-03-31 11696264 d:PlantMachinery 2024-03-31 11696264 d:PlantMachinery 2022-11-30 11696264 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2024-03-31 11696264 d:MotorVehicles 2022-12-01 2024-03-31 11696264 d:MotorVehicles 2024-03-31 11696264 d:MotorVehicles 2022-11-30 11696264 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-01 2024-03-31 11696264 d:ComputerEquipment 2022-12-01 2024-03-31 11696264 d:ComputerEquipment 2024-03-31 11696264 d:ComputerEquipment 2022-11-30 11696264 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2024-03-31 11696264 d:OwnedOrFreeholdAssets 2022-12-01 2024-03-31 11696264 d:CurrentFinancialInstruments 2024-03-31 11696264 d:CurrentFinancialInstruments 2022-11-30 11696264 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11696264 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 11696264 d:ShareCapital 2024-03-31 11696264 d:ShareCapital 2022-11-30 11696264 d:RetainedEarningsAccumulatedLosses 2024-03-31 11696264 d:RetainedEarningsAccumulatedLosses 2022-11-30 11696264 c:FRS102 2022-12-01 2024-03-31 11696264 c:AuditExempt-NoAccountantsReport 2022-12-01 2024-03-31 11696264 c:FullAccounts 2022-12-01 2024-03-31 11696264 c:PrivateLimitedCompanyLtd 2022-12-01 2024-03-31 11696264 2 2022-12-01 2024-03-31 11696264 e:PoundSterling 2022-12-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 11696264









NKB BUILDING SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
NKB BUILDING SERVICES LTD
REGISTERED NUMBER: 11696264

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
30 November
2024
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,753
5,426

  
3,753
5,426

Current assets
  

Debtors: amounts falling due within one year
 5 
24,444
15,709

Cash at bank and in hand
 6 
10,362
10,490

  
34,806
26,199

Creditors: amounts falling due within one year
 7 
(36,284)
(30,999)

Net current liabilities
  
 
 
(1,478)
 
 
(4,800)

Total assets less current liabilities
  
2,275
626

  

Net assets
  
2,275
626


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,274
625

  
2,275
626


Page 1

 
NKB BUILDING SERVICES LTD
REGISTERED NUMBER: 11696264
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 October 2024.




................................................
N T Rudling
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
NKB BUILDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

NKB Building Services Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 11696264. The address of the registered office is 12 Hatherley Road, Sidcup, United Kingdom, DA14 4DT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
NKB BUILDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
on reducing balance
Motor vehicles
-
25%
on reducing balance
Computer equipment
-
25%
on reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
NKB BUILDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2023
2022
£
£

Wages and salaries
12,570
9,100

Social security costs
479
-

Cost of defined contribution scheme
880
-

13,929
9,100


The average monthly number of employees, including directors, during the period was 2 (2022 - 1).


4.


Tangible fixed assets







Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2022
4,542
7,594
1,200
13,336



At 31 March 2024

4,542
7,594
1,200
13,336



Depreciation


At 1 December 2022
2,499
4,591
820
7,910


Charge for the period on owned assets
545
1,001
127
1,673



At 31 March 2024

3,044
5,592
947
9,583



Net book value



At 31 March 2024
1,498
2,002
253
3,753



At 30 November 2022
2,043
3,003
380
5,426

Page 5

 
NKB BUILDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

31 March
30 November
2024
2022
£
£


Other debtors
24,444
15,709

24,444
15,709



6.


Cash and cash equivalents

31 March
30 November
2024
2022
£
£

Cash at bank and in hand
10,362
10,490

10,362
10,490



7.


Creditors: Amounts falling due within one year

31 March
30 November
2024
2022
£
£

Corporation tax
12,501
10,460

Other taxation and social security
478
-

Other creditors
21,305
18,319

Accruals and deferred income
2,000
2,220

36,284
30,999



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £880 (2022 : £Nil). As at 31 March 2024 there was a pension liability in the sum of £Nil (2022 : £Nil).

 
Page 6