REGISTERED NUMBER: 02120586 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

N D T CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I H Gill

REGISTERED OFFICE:

Middlemarch House

Siskin Drive

Coventry

West Midlands

CV3 4FJ

REGISTERED NUMBER:

02120586 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

Chartered Accountants

1110 Elliott Court

Herald Avenue

Coventry Business Park

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

404,664

332,898

Investment property

5

450,000

450,000

854,664

782,898

CURRENT ASSETS

Stocks

6

47,000

42,171

Debtors

7

672,381

571,601

Cash at bank

83,373

172,303

802,754

786,075

CREDITORS

Amounts falling due within one year

8

266,365

156,097

NET CURRENT ASSETS

536,389

629,978

TOTAL ASSETS LESS CURRENT LIABILITIES

1,391,053

1,412,876

CREDITORS

Amounts falling due after more than one year

9

159,915

92,372

NET ASSETS

1,231,138

1,320,504

CAPITAL AND RESERVES

Called up share capital

10

40,000

40,000

Retained earnings

1,191,138

1,280,504

SHAREHOLDERS' FUNDS

1,231,138

1,320,504

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 1 December 2025 and were signed by:

I H Gill - Director

1.	STATUTORY INFORMATION

N D T Consultants 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.

Freehold property

-

2% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2023 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

418,531

414,519

136,564

Additions

-

1,658

-

At 31 December 2024

418,531

416,177

136,564

DEPRECIATION

At 1 January 2024

192,718

397,666

131,228

Charge for year

8,371

2,778

1,067

At 31 December 2024

201,089

400,444

132,295

NET BOOK VALUE

At 31 December 2024

217,442

15,733

4,269

At 31 December 2023

225,813

16,853

5,336

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

96,870

88,594

1,155,078

Additions

118,230

-

119,888

At 31 December 2024

215,100

88,594

1,274,966

DEPRECIATION

At 1 January 2024

24,218

76,350

822,180

Charge for year

28,209

7,697

48,122

At 31 December 2024

52,427

84,047

870,302

NET BOOK VALUE

At 31 December 2024

162,673

4,547

404,664

At 31 December 2023

72,652

12,244

332,898

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

450,000

NET BOOK VALUE

At 31 December 2024

450,000

At 31 December 2023

450,000

6.

STOCKS

2024

2023

£

£

Stocks

47,000

42,171

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

148,210

157,538

Other debtors

388,808

376,808

Directors' current accounts

2,587

2,587

Deferred tax asset

30,376

8,114

Prepayments

24,226

26,554

Accrued income

78,174

-

672,381

571,601

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

19,386

10,000

Hire purchase contracts

27,814

13,097

Trade creditors

85,389

24,375

Tax

42,157

40,876

Social security and other taxes

13,083

11,527

VAT

25,779

12,317

Other creditors

33,697

8,591

Deferred income

1,042

833

Accrued expenses

18,018

34,481

266,365

156,097

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

11,667

21,667

Hire purchase contracts

148,248

70,705

159,915

92,372

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

40,000

Ordinary

£1

40,000

40,000