Company registration number 06276388 (England and Wales)
NRG INDUSTRIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
NRG INDUSTRIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
NRG INDUSTRIES LIMITED
COMPANY INFORMATION
Director
Mrs G George
Company number
06276388
Registered office
49 Birmingham Road
Sutton Coldfield
B72 1QF
Accountants
Haslehursts Limited
88 Hill Village Road
Sutton Coldfield
West Midlands
England
B75 5BE
NRG INDUSTRIES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
-
0
Tangible assets
5
286,087
325,806
Investment property
6
132,693
132,693
Investments
7
4,000
4,000
422,780
462,499
Current assets
Stocks
1,986
12,859
Debtors
8
11,380
11,838
Cash at bank and in hand
430,970
325,246
444,336
349,943
Creditors: amounts falling due within one year
9
(192,989)
(225,540)
Net current assets
251,347
124,403
Net assets
674,127
586,902
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
674,027
586,802
Total equity
674,127
586,902

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 March 2026
Mrs G George
Director
Company registration number 06276388 (England and Wales)
NRG INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

NRG Industries Limited is a private company limited by shares incorporated in England and Wales. The registered office is 49 Birmingham Road, Sutton Coldfield, B72 1QF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on cost
Computers
33% on cost
1.5
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.

1.6
Fixed asset investments

Fixed asset investments are stated at market value.

1.7
Stocks

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

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

NRG INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
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.

1.10
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
40
40
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
51,879
71,154
Adjustments in respect of prior periods
1
-
0
Total current tax
51,880
71,154
NRG INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
52,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
52,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
5
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 September 2024
263,775
82,579
297,793
12,616
656,763
Additions
-
0
-
0
2,286
4,397
6,683
At 31 August 2025
263,775
82,579
300,079
17,013
663,446
Depreciation and impairment
At 1 September 2024
128,429
58,329
132,316
11,883
330,957
Depreciation charged in the year
15,506
3,637
25,993
1,266
46,402
At 31 August 2025
143,935
61,966
158,309
13,149
377,359
Carrying amount
At 31 August 2025
119,840
20,613
141,770
3,864
286,087
At 31 August 2024
135,346
24,250
165,477
733
325,806
6
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
132,693
7
Fixed asset investments
2025
2024
£
£
Other investments other than loans
4,000
4,000
NRG INDUSTRIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
11,380
11,838
9
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
36,887
62,722
Taxation and social security
147,321
168,764
Other creditors
8,781
(5,946)
192,989
225,540
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
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