1 June 2024 false Taxfiler 2024.6 11400688business:PrivateLimitedCompanyLtd2024-06-012025-05-31 114006882024-05-31 114006882024-06-012025-05-31 11400688business:AuditExempt-NoAccountantsReport2024-06-012025-05-31 11400688business:FilletedAccounts2024-06-012025-05-31 114006882025-05-31 11400688business:Director12024-06-012025-05-31 11400688business:RegisteredOffice2024-06-012025-05-31 114006882024-05-31 11400688core:WithinOneYear2025-05-31 11400688core:WithinOneYear2024-05-31 11400688core:AfterOneYear2025-05-31 11400688core:AfterOneYear2024-05-31 11400688core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 11400688core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 11400688core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 11400688core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 11400688core:PreviouslyStatedAmount2025-05-31 11400688core:PreviouslyStatedAmount2024-05-31 11400688business:SmallEntities2024-06-012025-05-31 11400688countries:EnglandWales2024-06-012025-05-31 11400688core:PlantMachinery2024-06-012025-05-31 11400688core:MotorVehicles2024-06-012025-05-31 11400688core:FurnitureFittings2024-06-012025-05-31 11400688core:ComputerEquipment2024-06-012025-05-31 11400688core:OtherPropertyPlantEquipment2024-06-012025-05-31 11400688core:MotorVehicles2024-05-31 11400688core:FurnitureFittings2024-05-31 11400688core:MotorVehicles2025-05-31 11400688core:FurnitureFittings2025-05-31 114006882023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 11400688 (England and Wales)
N&Y CONSTRUCTION LTD Unaudited accounts for the year ended 31 May 2025
N&Y CONSTRUCTION LTD Unaudited accounts Contents
Page
- 2 -
N&Y CONSTRUCTION LTD Company Information for the year ended 31 May 2025
Director
Nikolay YOVCHEV
Company Number
11400688 (England and Wales)
Registered Office
10 HIGH DELLS HATFIELD AL10 9HU UNITED KINGDOM
- 3 -
N&Y CONSTRUCTION LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,244 
22,743 
Current assets
Debtors
4,206 
370 
Cash at bank and in hand
22,087 
10,602 
26,293 
10,972 
Creditors: amounts falling due within one year
(27,473)
(4,042)
Net current (liabilities)/assets
(1,180)
6,930 
Total assets less current liabilities
20,064 
29,673 
Creditors: amounts falling due after more than one year
(19,838)
(29,417)
Net assets
226 
256 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
225 
255 
Shareholders' funds
226 
256 
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2025 and were signed on its behalf by
Nikolay YOVCHEV Director Company Registration No. 11400688
- 4 -
N&Y CONSTRUCTION LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
N&Y CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11400688. The registered office is 10 HIGH DELLS, HATFIELD, AL10 9HU, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Motor vehicles
6%-18%
Fixtures & fittings
18%
Computer equipment
18%
Other tangible fixed assets
18%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
22,995 
2,046 
25,041 
At 31 May 2025
22,995 
2,046 
25,041 
Depreciation
At 1 June 2024
1,380 
918 
2,298 
Charge for the year
1,296 
203 
1,499 
At 31 May 2025
2,676 
1,121 
3,797 
Net book value
At 31 May 2025
20,319 
925 
21,244 
At 31 May 2024
21,615 
1,128 
22,743 
- 5 -
N&Y CONSTRUCTION LTD Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
706 
370 
Other debtors
3,500 
- 
4,206 
370 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
22,917 
- 
Taxes and social security
1,719 
1,880 
Other creditors
2,838 
- 
Loans from directors
(1)
2,499 
Accruals
- 
(337)
27,473 
4,042 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,999 
9,999 
Obligations under finance leases and hire purchase contracts
14,839 
19,418 
19,838 
29,417 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -