IRIS Accounts Production v24.3.2.46 12790265 Board of Directors 1.9.23 31.8.24 31.8.24 0 0 false true false false true false 10006 19773 36678 10006 46445 10006 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh127902652023-08-31127902652024-08-31127902652023-09-012024-08-31127902652022-08-31127902652022-09-012023-08-31127902652023-08-3112790265ns15:EnglandWales2023-09-012024-08-3112790265ns14:PoundSterling2023-09-012024-08-3112790265ns10:Director12023-09-012024-08-3112790265ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3112790265ns10:SmallEntities2023-09-012024-08-3112790265ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3112790265ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3112790265ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3112790265ns10:FullAccounts2023-09-012024-08-3112790265ns10:Director2422023-08-3112790265ns10:Director2422022-08-3112790265ns10:Director2422022-09-012023-08-3112790265ns10:Director2422023-09-012024-08-3112790265ns10:Director2422023-08-3112790265ns10:Director22023-09-012024-08-3112790265ns10:RegisteredOffice2023-09-012024-08-3112790265ns5:CurrentFinancialInstruments2024-08-3112790265ns5:CurrentFinancialInstruments2023-08-3112790265ns5:ShareCapital2024-08-3112790265ns5:ShareCapital2023-08-3112790265ns5:RetainedEarningsAccumulatedLosses2024-08-3112790265ns5:RetainedEarningsAccumulatedLosses2023-08-3112790265ns5:PlantMachinery2023-09-012024-08-3112790265ns5:PlantMachinery2023-08-3112790265ns5:PlantMachinery2024-08-3112790265ns5:PlantMachinery2023-08-3112790265ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3112790265ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31127902651ns10:Director12023-08-31127902651ns10:Director12022-08-31127902651ns10:Director12023-09-012024-08-31127902651ns10:Director12022-09-012023-08-31127902651ns10:Director12024-08-31127902651ns10:Director12023-08-31
REGISTERED NUMBER: 12790265 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

NAT Building Limited

NAT Building Limited (Registered number: 12790265)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NAT Building Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: OW Bowmer
EJ Bowmer





REGISTERED OFFICE: Unit 5-6 Albion Buiness Centre
Priestley Road
Wardley Industrial Estate
Worsley
Greater Manchester
M28 2LY





REGISTERED NUMBER: 12790265 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

NAT Building Limited (Registered number: 12790265)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 15,000 1,102

CURRENT ASSETS
Debtors 5 44,637 22,439
Cash at bank 949 8
45,586 22,447
CREDITORS
Amounts falling due within one year 6 42,950 22,504
NET CURRENT ASSETS/(LIABILITIES) 2,636 (57 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,636

1,045

PROVISIONS FOR LIABILITIES 3,750 358
NET ASSETS 13,886 687

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 13,786 587
13,886 687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 7 May 2025 and were signed on its behalf by:




OW Bowmer - Director


NAT Building Limited (Registered number: 12790265)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

NAT Building 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

NAT Building Limited (Registered number: 12790265)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 September 2023 3,305
Additions 20,000
At 31 August 2024 23,305
DEPRECIATION
At 1 September 2023 2,203
Charge for year 6,102
At 31 August 2024 8,305
NET BOOK VALUE
At 31 August 2024 15,000
At 31 August 2023 1,102

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£ £
Amounts owed by group undertakings 44,412 12,433
Other debtors 225 10,006
44,637 22,439

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£ £
Trade creditors 501 -
Amounts owed to group undertakings 19,731 19,961
Taxation and social security 4,033 2,543
Other creditors 18,685 -
42,950 22,504

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£ £
OW Bowmer and EJ Bowmer
Balance outstanding at start of year 10,006 19,773
Amounts advanced - 36,678
Amounts repaid (10,006 ) (46,445 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 10,006

NAT Building Limited (Registered number: 12790265)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. ULTIMATE CONTROLLING PARTY

The controlling party is OW Bowmer.