N.Trust Accountancy Limited - Filleted accounts

Registered number

11013217

N.Trust Accountancy Limited

Filleted Accounts

31 January 2026

N.Trust Accountancy Limited
Registered number:		11013217
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		23,730			30,420

Current assets
Debtors	4	64,906			45,509
Cash at bank and in hand		90,183			88,257
		155,089			133,766

Creditors: amounts falling due within one year	5	(101,109)			(99,117)

Net current assets			53,980			34,649

Total assets less current liabilities			77,710			65,069

Creditors: amounts falling due after more than one year	6		-			(1,567)

Provisions for liabilities			(636)			(1,041)


Net assets			77,074			62,461

Capital and reserves
Called up share capital			10			10
Profit and loss account			77,064			62,451

Shareholders' funds			77,074			62,461

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T E Rust
Director
Approved by the board on 23 April 2026

N.Trust Accountancy Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Fixtures, fittings, tools and equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Land and buildings		Office equipment		Total
£			£		£
	Cost
	At 1 February 2025	54,214		22,900		77,114
	Additions	-		1,902		1,902
	At 31 January 2026	54,214		24,802		79,016

	Depreciation
	At 1 February 2025	27,958		18,736		46,694
	Charge for the year	5,421		3,171		8,592
	At 31 January 2026	33,379		21,907		55,286

	Net book value
	At 31 January 2026	20,835		2,895		23,730
	At 31 January 2025	26,256		4,164		30,420


4	Debtors			2026		2025
£					£

	Trade debtors			58,642		39,483
	Other debtors			6,264		6,026
				64,906		45,509


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			1,567		4,700
	Trade creditors			2,946		2,246
	Taxation and social security costs			69,510		56,875
	Other creditors			27,086		35,296
				101,109		99,117


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		1,567


7	Other information

	N.Trust Accountancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 3a Kings Hall
	St Ives Business Park
	Parsons Green
	St Ives
	PE27 4WY