National Business Communications Limited 31/05/2025 iXBRL

Company registration number: 11391191

National Business Communications Limited

Unaudited filleted abridged financial statements

31 May 2025

National Business Communications Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

National Business Communications Limited

Directors and other information


	Directors	Mr Stuart John Griffiths
		Mrs Carrie Bernice Griffiths
		Mr Harrison Richards


	Company number	11391191


	Registered office	Corinthian House Galleon Boulevard
		Crossways Business Park
		Dartford
		DA2 6QE


	Accountants	Doshi & Co. Accountants
		6th Floor AMP House
		Dingwall Road
		Croydon
		CR0 2LX

National Business Communications Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of National Business Communications Limited

Year ended 31 May 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 May 2025 which comprise the abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Doshi & Co. Accountants

6th Floor AMP House

Dingwall Road

Croydon

CR0 2LX

28 May 2026

National Business Communications Limited

Abridged statement of financial position

31 May 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	140,858		165,715
		_______		_______
			140,858		165,715

Current assets
Debtors		330,686		330,686
Investments	6	133,120		133,120
Cash at bank and in hand		154,647		154,647
		_______		_______
		618,453		618,453
Creditors: amounts falling due
within one year		( 1,101,327)		( 1,021,527)
		_______		_______
Net current liabilities			( 482,874)		( 403,074)
			_______		_______
Total assets less current liabilities			( 342,016)		( 237,359)

Creditors: amounts falling due
after more than one year			( 399,051)		( 399,051)
			_______		_______
Net liabilities			( 741,067)		( 636,410)
			_______		_______

Capital and reserves
Called up share capital			200		200
Share premium account			249,984		249,984
Profit and loss account			( 991,251)		( 886,594)
			_______		_______
Shareholders deficit			( 741,067)		( 636,410)
			_______		_______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr Stuart John Griffiths

Director

Company registration number: 11391191

National Business Communications Limited

Notes to the financial statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Corinthian House Galleon Boulevard, Crossways Business Park, Dartford, DA2 6QE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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:

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.

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Staff costs

The average number of persons employed by the company during the year amounted to 24 (2024: 24 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	288,000	-
	_______	_______

5. Tangible assets


		£
	Cost
	At 1 June 2024 and 31 May 2025	444,717
		_______
	Depreciation
	At 1 June 2024	279,002
	Charge for the year	24,857
		_______
	At 31 May 2025	303,859
		_______
	Carrying amount
	At 31 May 2025	140,858
		_______
	At 31 May 2024	165,715
		_______

6. Investments

	2025	2024
	£	£
Investments in group undertakings	133,120	133,120
	_______	_______