REGISTERED NUMBER: 12001372 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st May 2025

for

Newby Decking Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B J Newby

REGISTERED OFFICE:

2 The Dale

Alton

Stoke-On-Trent

Staffordshire

ST10 4BG

REGISTERED NUMBER:

12001372 (England and Wales)

ACCOUNTANTS:

Rice & Co Limited

Chartered Accountants

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

FIXED ASSETS

Tangible assets

4

142,634

107,726

CURRENT ASSETS

Debtors

5

182,425

129,479

Cash at bank

25,058

7,381

207,483

136,860

CREDITORS

Amounts falling due within one year

6

146,015

73,912

NET CURRENT ASSETS

61,468

62,948

TOTAL ASSETS LESS CURRENT LIABILITIES

204,102

170,674

CREDITORS

Amounts falling due after more than one year

7

(66,424

)

(64,104

)

PROVISIONS FOR LIABILITIES

(37,798

)

(28,547

)

NET ASSETS

99,880

78,023

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

99,780

77,923

SHAREHOLDERS' FUNDS

99,880

78,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th October 2025 and were signed by:

Mr B J Newby - Director

1.	STATUTORY INFORMATION

Newby Decking Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 and value added tax. Turnover is recognised when services have been provided resulting in the company obtaining the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1st June 2024

72,726

94,752

628

168,106

Additions

5,815

65,064

339

71,218

At 31st May 2025

78,541

159,816

967

239,324

DEPRECIATION

At 1st June 2024

27,302

32,607

471

60,380

Charge for year

11,891

24,358

61

36,310

At 31st May 2025

39,193

56,965

532

96,690

NET BOOK VALUE

At 31st May 2025

39,348

102,851

435

142,634

At 31st May 2024

45,424

62,145

157

107,726

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

114,459

33,128

Other debtors

67,966

96,351

182,425

129,479

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

55,572

30,088

Hire purchase contracts (see note 8)

23,870

14,226

Trade creditors

33,413

11,458

Taxation and social security

11,915

5,721

Other creditors

21,245

12,419

146,015

73,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,989

24,419

Hire purchase contracts (see note 8)

59,435

39,685

66,424

64,104

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Gross obligations repayable:

Within one year

31,321

19,302

Between one and five years

67,755

44,761

99,076

64,063

Finance charges repayable:

Within one year

7,451

5,076

Between one and five years

8,320

5,076

15,771

10,152

Net obligations repayable:

Within one year

23,870

14,226

Between one and five years

59,435

39,685

83,305

53,911

Non-cancellable

operating leases

2025

2024

£

£

Within one year

8,466

7,305

Between one and five years

16,805

19,832

25,271

27,137