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NDT TRAINING & CONSULTANCY SERVICES LIMITED

Registered Number
05497291
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

NDT TRAINING & CONSULTANCY SERVICES LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

TOPP, Melvin

Registered Address

6 Oakfield Avenue
Whickham
Newcastle Upon Tyne
NE16 5HQ

Registered Number

05497291 (England and Wales)
NDT TRAINING & CONSULTANCY SERVICES LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-108
-108
Current assets
Debtors43522,033
Cash at bank and on hand1,7142,918
2,0664,951
Creditors amounts falling due within one year5(4,210)(4,050)
Net current assets (liabilities)(2,144)901
Total assets less current liabilities(2,144)1,009
Creditors amounts falling due after one year6(2,454)(5,459)
Net assets(4,598)(4,450)
Capital and reserves
Called up share capital11
Profit and loss account(4,599)(4,451)
Shareholders' funds(4,598)(4,450)
The financial statements were approved and authorised for issue by the Director on 8 April 2025, and are signed on its behalf by:
TOPP, Melvin
Director
Registered Company No. 05497291
NDT TRAINING & CONSULTANCY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 23535535
At 31 July 24535535
Depreciation and impairment
At 01 August 23427427
Charge for year108108
At 31 July 24535535
Net book value
At 31 July 24--
At 31 July 23108108
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests3522,033
Total3522,033
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts3,1203,120
Taxation and social security310151
Accrued liabilities and deferred income780779
Total4,2104,050
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,4545,459
Total2,4545,459