REGISTERED NUMBER: 13875459 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

NMK CONSULTANCY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N M King

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

13875459 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

9,269

5,758

CURRENT ASSETS

Debtors

5

32,337

13,200

Cash at bank

29,927

69,818

62,264

83,018

CREDITORS

Amounts falling due within one year

6

(31,614

)

(32,750

)

NET CURRENT ASSETS

30,650

50,268

TOTAL ASSETS LESS CURRENT LIABILITIES

39,919

56,026

PROVISIONS FOR LIABILITIES

8

(2,317

)

(1,440

)

NET ASSETS

37,602

54,586

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

37,601

54,585

SHAREHOLDERS' FUNDS

37,602

54,586

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 December 2025 and were signed by:

N M King - Director

1.	STATUTORY INFORMATION

NMK Consultancy Services Ltd 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

Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Revenue from the sale of services is recognised at the point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

25% reducing balance

Computer equipment

-

straight line over 3 years

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

4,919

3,486

8,405

Additions

5,235

931

6,166

At 31 March 2025

10,154

4,417

14,571

DEPRECIATION

At 1 April 2024

1,230

1,417

2,647

Charge for year

1,356

1,299

2,655

At 31 March 2025

2,586

2,716

5,302

NET BOOK VALUE

At 31 March 2025

7,568

1,701

9,269

At 31 March 2024

3,689

2,069

5,758

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

32,337

13,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

23,636

30,658

Other creditors

7,978

2,092

31,614

32,750

7.	FINANCIAL INSTRUMENTS

.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,317

1,440

Deferred tax

£

Balance at 1 April 2024

1,440

Accelerated capital allowances

877

Balance at 31 March 2025

2,317

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N M King

Balance outstanding at start of year

8,000

-

Amounts advanced

15,358

12,618

Amounts repaid

(8,240

)

(4,618

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,118

8,000

Interest of £208 (2024: £nil) was charged at a rate of 2.25% per annum.