Company registration number SC640383 (Scotland)
NELSON TECHNICAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NELSON TECHNICAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
NELSON TECHNICAL SERVICES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,234
1,946
Current assets
Debtors
4
1,667
-
0
Cash at bank and in hand
7,472
6,789
9,139
6,789
Creditors: amounts falling due within one year
5
(14,567)
(5,158)
Net current (liabilities)/assets
(5,428)
1,631
Total assets less current liabilities
(4,194)
3,577
Provisions for liabilities
-
0
(369)
Net (liabilities)/assets
(4,194)
3,208
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(4,294)
3,108
Total equity
(4,194)
3,208

For the financial year ended 30 September 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 25 March 2026 and are signed on its behalf by:
Mr D Nelson
Director
Company registration number SC640383 (Scotland)
NELSON TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Nelson Technical Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 18 Dalreoch Path, Baillieston, Glasgow, United Kingdom, G69 6EH.

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.

1.2
Going concern

At the year end, the company had net liabilities of £4,194. The directors have confirmed that they will continue to provide to provide financial support to the company until such time that the financial position improves. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

1.3
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 gross of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
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
3 years straight line
Motor vehicles
20% reducing balance

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.

1.5
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.

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.

NELSON TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 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.

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
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
4,163
1,927
6,090
Depreciation and impairment
At 1 October 2024
3,759
385
4,144
Depreciation charged in the year
404
308
712
At 30 September 2025
4,163
693
4,856
Carrying amount
At 30 September 2025
-
0
1,234
1,234
At 30 September 2024
404
1,542
1,946
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
1,667
-
0
NELSON TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
1,704
Other creditors
14,567
3,454
14,567
5,158
6
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
-
369
2025
Movements in the year:
£
Liability at 1 October 2024
369
Credit to profit or loss
(369)
Liability at 30 September 2025
-

7
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
2025-09-30 2024-10-01 false false false 25 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D Nelson Mrs C Nelson SC640383 2024-10-01 2025-09-30 SC640383 2025-09-30 SC640383 2024-09-30 SC640383 core:PlantMachinery 2025-09-30 SC640383 core:MotorVehicles 2025-09-30 SC640383 core:PlantMachinery 2024-09-30 SC640383 core:MotorVehicles 2024-09-30 SC640383 core:WithinOneYear 2025-09-30 SC640383 core:WithinOneYear 2024-09-30 SC640383 core:CurrentFinancialInstruments 2025-09-30 SC640383 core:CurrentFinancialInstruments 2024-09-30 SC640383 core:ShareCapital 2025-09-30 SC640383 core:ShareCapital 2024-09-30 SC640383 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC640383 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC640383 core:ShareCapitalOrdinaryShareClass1 2025-09-30 SC640383 core:ShareCapitalOrdinaryShareClass1 2024-09-30 SC640383 bus:Director1 2024-10-01 2025-09-30 SC640383 core:PlantMachinery 2024-10-01 2025-09-30 SC640383 core:MotorVehicles 2024-10-01 2025-09-30 SC640383 2023-10-01 2024-09-30 SC640383 core:PlantMachinery 2024-09-30 SC640383 core:MotorVehicles 2024-09-30 SC640383 2024-09-30 SC640383 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 SC640383 bus:OrdinaryShareClass1 2025-09-30 SC640383 bus:OrdinaryShareClass1 2024-09-30 SC640383 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC640383 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC640383 bus:FRS102 2024-10-01 2025-09-30 SC640383 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC640383 bus:Director2 2024-10-01 2025-09-30 SC640383 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP