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Registration number: 10051190

North West Construction (Special Projects) UK Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 March 2025

North West Construction (Special Projects) UK Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

North West Construction (Special Projects) UK Ltd

Company Information

Director | Mr Michael James Ross

Registered office | 3 Stadium Court Plantation Road Bromborough Wirral CH62 3QG

Accountants | GW Kelly & Co Chartered Certified Accountants3 Stadium Court Plantation Road Bromborough Wirral CH62 3QG

North West Construction (Special Projects) UK Ltd

(Registration number: 10051190)
Balance Sheet as at 28 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 320,413 | 256,468
Current assets |  |  |
Debtors | 5 | 176,334 | 149,696
Cash at bank and in hand |  | 103,201 | 57,691
|  | 279,535 | 207,387
Creditors: Amounts falling due within one year | 6 | (259,684) | (134,617)
Net current assets |  | 19,851 | 72,770
Total assets less current liabilities |  | 340,264 | 329,238
Creditors: Amounts falling due after more than one year | 6 | (24,788) | (37,462)
Net assets |  | 315,476 | 291,776
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 315,474 | 291,774
Shareholders' funds |  | 315,476 | 291,776

For the financial year ending 28 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 November 2025

......................................... Mr Michael James Ross Director

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 Stadium Court
Plantation Road
Bromborough
Wirral
CH62 3QG

The principal place of business is:
North West House
23 Park Street
Birkenhead
CH41 3LY

These financial statements were authorised for issue by the director on 6 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% staight line
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 8).

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

4 | Tangible assets

| Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 29 March 2024 | 95,194 | 329,254 | 424,448
Additions | 34,980 | 95,198 | 130,178
At 28 March 2025 | 130,174 | 424,452 | 554,626
Depreciation
At 29 March 2024 | 47,805 | 120,175 | 167,980
Charge for the year | 20,592 | 45,641 | 66,233
At 28 March 2025 | 68,397 | 165,816 | 234,213
Carrying amount
At 28 March 2025 | 61,777 | 258,636 | 320,413
At 28 March 2024 | 47,389 | 209,079 | 256,468

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 159,831 | 110,742
Other debtors | 16,503 | 38,954
| 176,334 | 149,696

6 | Creditors

Creditors: amounts falling due within one year

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 35,230 | 42,742
Trade creditors |  | 173,050 | 47,462
Amounts due to related parties | 8 | 5,153 | -
Social security and other taxes |  | 1,838 | -
Other payables |  | 44,413 | 44,413
|  | 259,684 | 134,617
Due after one year |  |  |
Loans and borrowings |  | 24,788 | 37,462

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,768 | -
Bank overdrafts | 17,322 | 35,602
HP and finance lease liabilities | 4,740 | 4,740
Other borrowings | 2,400 | 2,400
| 35,230 | 42,742

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 24,788 | 37,462

Non-current loans and borrowings

| 2025 £ | 2024 £
HP and finance lease liabilities | 24,788 | 37,462

Bank borrowings

Other borrowings

7 | Share capital

Allotted, called up and fully paid shares

North West Construction (Special Projects) UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 March 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

8 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 49,135 | 35,000