NICUABRU SERVICES LTD

NICUABRU SERVICES LTD
Contents Page
For the year ended 28 February 2025

Company information	1
Director's report	2
Profit and loss account	3
Balance sheet	4
Statement of changes in equity	5
Notes to the financial statements	6

NICUABRU SERVICES LTD
Company Information
For the year ended 28 February 2025

Director	Nicolae ABRUDAN
Registered Number	06518880
Registered Office	207 BILLET ROAD LONDON ENGLAND E17 5HG

1

NICUABRU SERVICES LTD
Director's Report
For the year ended 28 February 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 28 February 2025

Principal activities

The companys principal activity during the year continued to be that of a general building contractor.

Director

The director who served the company throughout the year was as follows:

Nicolae ABRUDAN

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Nicolae ABRUDAN
Director

Date approved: 30 November 2025

2

NICUABRU SERVICES LTD
Profit and Loss Account
For the year ended 28 February 2025

	2025 £	2024 £
Turnover	85,703	167,421
Cost of sales	(60,979)	(97,170)
Gross profit	24,724	70,251
Administrative expenses	(67,581)	(65,226)
Operating profit/(loss)	(42,857)	5,025
Profit/(Loss) on ordinary activities before taxation	(42,857)	5,025
Tax on profit on ordinary activities	-	-
Profit/(Loss) for the financial year	(42,857)	5,025

3

Registered Number: 06518880 NICUABRU SERVICES LTD
Balance Sheet
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	9,594	12,792
		9,594	12,792
Current assets
Cash at bank and in hand		327	12,448
Creditors: amount falling due within one year	4	(45,888)	(18,350)
Net current assets		(45,561)	(5,902)

Total assets less current liabilities		(35,967)	6,890
Net assets		(35,967)	6,890

Capital and reserves
Called up share capital		100	100
Profit and loss account		(36,067)	6,790
Shareholders' funds		(35,967)	6,890

For the year ended 28 February 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 November 2025 and were signed by:

-------------------------------
Nicolae ABRUDAN
Director

4

NICUABRU SERVICES LTD
Statement of Changes in Equity
For the year ended 28 February 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 March 2023	100	1,765	1,865
Profit for the year		5,025	5,025
Total comprehensive income for the year	-	5,025	5,025
Total investments by and distributions to owners	-	-	-
At 29 February 2024	100	6,790	6,890
At 01 March 2024	100	6,790	6,890
Profit for the year		(42,857)	(42,857)
Total comprehensive income for the year	-	(42,857)	(42,857)
Total investments by and distributions to owners	-	-	-
At 28 February 2025	100	(36,067)	(35,967)

5

NICUABRU SERVICES LTD
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

NICUABRU SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 06518880, registration address 207 BILLET ROAD, LONDON ENGLAND, E17 5HG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

20% Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 March 2024	15,990	15,990
Additions	-	-
Disposals	-	-
At 28 February 2025	15,990	15,990
Depreciation
At 01 March 2024	3,198	3,198
Charge for year	3,198	3,198
On disposals	-	-
At 28 February 2025	6,396	6,396
Net book values
Closing balance as at 28 February 2025	9,594	9,594
Opening balance as at 01 March 2024	12,792	12,792

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	892	-
PAYE & Social Security	239	-
Other Creditors	(1)	1,930
Obligations under HP/Financial Leases	1,703	3,973
Directors' Current Accounts	42,380	8,287
VAT	675	4,160
	45,888	18,350

6

Registered Number: 06518880
England and Wales
NICUABRU SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 March 2024 End date: 28 February 2025