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NASH ENGINEERS LTD
Unaudited Financial Statements
for the year ended 30 November 2025
Company registration number 14482710
(England and Wales)

# Company Information

For the year ended 30 November 2025

Director | Nash, David Stephen

Registered office | Unit 4a Ivory Wharf
| 4 Elephant Lane
| London
| SE16 4JD

Registered number | 14482710

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| North Yorkshire
| BD23 3AE

# Statement of Financial Position

As at 30 November 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 4 |
2,451
2,723
2,451
2,723
Current assets
Debtors
| 5 |
1,410
4,202
Cash at bank and in hand
16,390
36,216
17,800
40,418
Creditors
Amounts falling due within one year
| 6 |
(18,043)
(19,679)
(18,043)
(19,679)
Net current assets (liabilities)
(243)
20,739
Total assets less current liabilities
2,208
23,462
Provisions for liabilities
(466)
(545)
Net assets (liabilities)
1,742
22,917
Capital and reserves
Called up share capital
1
1
Profit and loss account
1,741
22,916
Total equity
1,742
22,917

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2026 and are signed on its behalf by:

Nash, David Stephen Nash, David Stephen Director |

Company registration number 14482710

# Notes to the Financial Statements

For the year ended 30 November 2025

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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 sale of goods and from the rendering of services.

Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

### 2.5. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Rate
Method
%
Fixtures and fittings
10
Reducing balance

### 2.6. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.7. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

### 2.8. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

### 3. Employees

The average number of employees during the year was 1 (2024: 1).

### 4. Tangible fixed assets

Fixtures and fittings
Total
£
£
Cost
At 1 December 2024
3,271
3,271
At 30 November 2025
3,271
3,271
Depreciation and impairment
At 1 December 2024
548
548
Charge for the period
272
272
At 30 November 2025
820
820
Net book value
At 30 November 2025
2,451
2,451
At 30 November 2024
2,723
2,723

### 5. Debtors

2025
2024
£
£
Trade debtors
-
2,792
Other debtors
1,410
1,410
Total due within one year
1,410
4,202
Total due after one year
-
-
Total
1,410
4,202

### 6. Creditors due within one year

2025
2024
£
£
Trade creditors
124
62
Other creditors
4,086
831
Taxation and social security
13,833
18,786
Total
18,043
19,679