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Registered number: 13340356
National Infrastructure Consultancy (NIC) Limited
Financial Statements
For The Year Ended 30 April 2025
National Infrastructure Consultancy (NIC) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
National Infrastructure Consultancy (NIC) Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13340356

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,084 |  | 16,098
|  |  | 12,084 |  | 16,098
CURRENT ASSETS
Debtors | 5 | 93,877 |  | 140,496 |
Cash at bank and in hand |  | 7,027 |  | 62,643 |
|  | 100,904 |  | 203,139 |
Creditors: Amounts Falling Due Within One Year | 6 | (104,389 ) |  | (112,909 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,485 ) |  | 90,230
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,599 |  | 106,328
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (3,362 )
NET ASSETS |  |  | 8,599 |  | 102,966
CAPITAL AND RESERVES
Called up share capital | 7 |  | 107 |  | 107
Profit and Loss Account |  |  | 8,492 |  | 102,859
SHAREHOLDERS' FUNDS |  |  | 8,599 |  | 102,966

Page 1
Page 2
National Infrastructure Consultancy (NIC) Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Paul Ryan Director
29 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
National Infrastructure Consultancy (NIC) Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
National Infrastructure Consultancy (NIC) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13340356 . The registered office is The Indecon Building, South Hanningfield Road, Wickford, SS11 7PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
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National Infrastructure Consultancy (NIC) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 10 (2024: 8)
10 8
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 397 | 3,000 | 3,057 | 21,859 | 28,313
As at 30 April 2025 | 397 | 3,000 | 3,057 | 21,859 | 28,313

...CONTINUED
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Page 5
National Infrastructure Consultancy (NIC) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024 | 174 | 1,313 | 1,393 | 9,335 | 12,215
Provided during the period | 55 | 421 | 412 | 3,126 | 4,014
As at 30 April 2025 | 229 | 1,734 | 1,805 | 12,461 | 16,229
Net Book Value
As at 30 April 2025 | 168 | 1,266 | 1,252 | 9,398 | 12,084
As at 1 May 2024 | 223 | 1,687 | 1,664 | 12,524 | 16,098

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 89,519 |  | 133,641
Other debtors | 4,358 |  | 6,855
| 93,877 |  | 140,496

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 780 |  | 4,383
Other creditors | 63,753 |  | 18,203
Taxation and social security | 39,856 |  | 90,323
| 104,389 |  | 112,909

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 107 |  | 107

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