Company registration number 07918727 (England and Wales)
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
355
471
Current assets
Debtors
4
176,521
225,734
Cash at bank and in hand
53,054
34,256
229,575
259,990
Creditors: amounts falling due within one year
5
(27,091)
(29,828)
Net current assets
202,484
230,162
Total assets less current liabilities
202,839
230,633
Creditors: amounts falling due after more than one year
6
(18,499)
(18,499)
Provisions for liabilities
(89)
(118)
Net assets
184,251
212,016
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
184,249
212,014
Total equity
184,251
212,016
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
Mr JM Ryder
Director
Company registration number 07918727 (England and Wales)
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

North East Building Services (Projects) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Beechtree Corner, Sandy Bank, Riding Mill, Northumberland, NE44 6HU.

1.1
Accounting convention

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Plant and equipment
25% Reducing balance
Computers
33% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the 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 individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

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

NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
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.

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.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 August 2024 and 31 July 2025
3,493
19,510
23,003
Depreciation and impairment
At 1 August 2024
3,023
19,509
22,532
Depreciation charged in the year
116
-
0
116
At 31 July 2025
3,139
19,509
22,648
Carrying amount
At 31 July 2025
354
1
355
At 31 July 2024
470
1
471
NORTH EAST BUILDING SERVICES (PROJECTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Gross amounts owed by contract customers
2,528
16,215
Corporation tax recoverable
38,702
63,699
Other debtors
108,016
120,069
Prepayments and accrued income
27,275
25,751
176,521
225,734
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
22,726
18,941
Other creditors
4,365
10,887
27,091
29,828
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
18,499
18,499
8
Directors' transactions
Loans
% Rate
Opening balance
Interest charged
Amounts repaid
Closing balance
£
£
£
£
Mr JM Ryder -
3.75
120,068
2,927
(14,980)
108,015
120,068
2,927
(14,980)
108,015
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