Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false that of remediation activities and other waste management services.6 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09853387 2024-05-01 2025-04-30 09853387 2023-05-01 2024-04-30 09853387 2025-04-30 09853387 2024-04-30 09853387 2023-05-01 09853387 c:Director1 2024-05-01 2025-04-30 09853387 d:PlantMachinery 2024-05-01 2025-04-30 09853387 d:PlantMachinery 2025-04-30 09853387 d:PlantMachinery 2024-04-30 09853387 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09853387 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09853387 d:MotorVehicles 2024-05-01 2025-04-30 09853387 d:MotorVehicles 2025-04-30 09853387 d:MotorVehicles 2024-04-30 09853387 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09853387 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09853387 d:OfficeEquipment 2024-05-01 2025-04-30 09853387 d:OfficeEquipment 2025-04-30 09853387 d:OfficeEquipment 2024-04-30 09853387 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09853387 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09853387 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09853387 d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09853387 d:CurrentFinancialInstruments 2025-04-30 09853387 d:CurrentFinancialInstruments 2024-04-30 09853387 d:Non-currentFinancialInstruments 2025-04-30 09853387 d:Non-currentFinancialInstruments 2024-04-30 09853387 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09853387 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09853387 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 09853387 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09853387 d:ShareCapital 2025-04-30 09853387 d:ShareCapital 2024-04-30 09853387 d:SharePremium 2025-04-30 09853387 d:SharePremium 2024-04-30 09853387 d:OtherMiscellaneousReserve 2025-04-30 09853387 d:OtherMiscellaneousReserve 2024-04-30 09853387 d:RetainedEarningsAccumulatedLosses 2025-04-30 09853387 d:RetainedEarningsAccumulatedLosses 2024-04-30 09853387 c:OrdinaryShareClass1 2024-05-01 2025-04-30 09853387 c:OrdinaryShareClass1 2025-04-30 09853387 c:FRS102 2024-05-01 2025-04-30 09853387 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09853387 c:FullAccounts 2024-05-01 2025-04-30 09853387 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09853387 d:HirePurchaseContracts d:WithinOneYear 2025-04-30 09853387 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 09853387 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-04-30 09853387 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 09853387 2 2024-05-01 2025-04-30 09853387 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 09853387 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 09853387 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-04-30 09853387 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-30 09853387 d:LeasedAssetsHeldAsLessee 2025-04-30 09853387 d:LeasedAssetsHeldAsLessee 2024-04-30 09853387 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09853387 NATIONAL RESOURCE CONSORTIUM LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
NATIONAL RESOURCE CONSORTIUM LTD REGISTERED NUMBER: 09853387 BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 79,701 |  | 52,726
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 574,226 |  | 549,539 |
Cash at bank and in hand | 6 | 392,422 |  | 248,783 |
|  | 966,648 |  | 798,322 |
Creditors: amounts falling due within one year | 7 | (656,685) |  | (519,737) |
Net current assets |  |  | 309,963 |  | 278,585
Total assets less current liabilities |  |  | 389,664 |  | 331,311
Creditors: amounts falling due after more than one year | 8 |  | (11,180) |  | (20,642)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (19,925) |  | (14,536)
Net assets |  |  | 358,559 |  | 296,133
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Share premium account |  |  | 89,062 |  | 89,062
Other reserves |  |  | (97) |  | (96)
Profit and loss account |  |  | 269,494 |  | 207,067
|  |  | 358,559 |  | 296,133
Page 1
NATIONAL RESOURCE CONSORTIUM LTD REGISTERED NUMBER: 09853387 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P R Jackson Esq
Director
Date: 17 March 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
National Resource Consortium Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 20-22 Wenlock Road, London, N1 7GU. The principal activity of the company during the year has been that of remediation activities and other waste management services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 3
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases:
|  |  |  | Plant & machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are made, they are charged to the provision carried in the Balance sheet.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Page 5
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.12 | Leasing and hire purchase
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of comprehensive income account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 4).
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 11,854 | 51,288 | 15,175 | 78,317
| Additions | 43,922 | - | 949 | 44,871
| At 30 April 2025 | 55,776 | 51,288 | 16,124 | 123,188
| Depreciation |  |  |  |
| At 1 May 2024 | 1,247 | 12,822 | 11,522 | 25,591
| Charge for the year on owned assets | 6,037 | - | 2,243 | 8,280
| Charge for the year on financed assets | - | 9,616 | - | 9,616
| At 30 April 2025 | 7,284 | 22,438 | 13,765 | 43,487
| Net book value |  |  |  |
| At 30 April 2025 | 48,492 | 28,850 | 2,359 | 79,701
| At 30 April 2024 | 10,607 | 38,466 | 3,653 | 52,726
Page 6
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 4.Tangible fixed assets (continued)
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 28,850 | 38,466
|  | 28,850 | 38,466
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 561,314 | 524,175
| Other debtors | 791 | 791
| Prepayments and accrued income | 12,121 | 24,573
|  | 574,226 | 549,539
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 392,422 | 248,783
|  | 392,422 | 248,783
Page 7
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 596,193 | 449,423
| Corporation tax | 13,930 | 29,230
| Other taxation and social security | 15,331 | 17,789
| Obligations under finance lease and hire purchase contracts | 9,463 | 8,639
| Other creditors | 17,355 | 11,056
| Accruals and deferred income | 4,413 | 3,600
|  | 656,685 | 519,737
| Obligations under finance lease and hire purchase contracts are secured on the assets to which they relate.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 11,180 | 20,642
|  | 11,180 | 20,642
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is £Nil (2024: £4,369). There are no fixed terms of repayment and interest is not charged.
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 9,462 | 9,119
| Between 1-5 years | 11,180 | 20,197
|  | 20,642 | 29,316
Page 8
NATIONAL RESOURCE CONSORTIUM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (14,536) | (1,354)
| Credited to profit or loss | (5,389) | (13,182)
| At end of year | (19,925) | (14,536)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (19,925) | (14,536)
|  | (19,925) | (14,536)
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1.00 each | 100 | 100
12. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totaling £1,004 (2024: £893) were payable to the fund at the year end and are included in creditors.
Page 9