NDT GROUP LTD


Directors	CONWAY, Matthew
	JONES, Daniel Kenneth
	STEWART, Ceri Ann


Registered Address	Unit 7 Kings Court Prince William Avenue
	Sandycroft
	Deeside
	CH5 2QZ


Registered Number	11049062 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	NDT Group Ltd 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. The costs associated with obtaining the UKAS accreditation have been capitalised, this is being amortised evenly over its useful life of 5 years.

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

The costs associated with obtaining the UKAS accreditation have been capitalised, this is being amortised evenly over its useful life of 5 years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Computer Equipment - 33% Straight line Motor Vehicles - 25% Reducing balance Office Equipment - 25% Reducing balance Plant and Machinery - 25% Reducing balance

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Computer Equipment - 33% Straight line
Motor Vehicles - 25% Reducing balance
Office Equipment - 25% Reducing balance
Plant and Machinery - 25% Reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charges to profit and loss on a straight line basis over he period of the lease.

	Stocks and work in progress
	Work in progress is values at the lower of cost and net realisable value. Cost is calculated using the first in, firs tout method and included all purchase, transport, and handling costs in bringing stock to their present location and condition.

	Trade and other 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.

Trade and other 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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	20		17

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	38,371	38,371
At 31 December 25	38,371	38,371
Amortisation and impairment
At 01 January 25	10,352	10,352
Charge for year	7,674	7,674
At 31 December 25	18,026	18,026
Net book value
At 31 December 25	20,345	20,345
At 31 December 24	28,019	28,019

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	470,278	101,473	37,924	609,675
Additions	9,596	20,000	250	29,846
Disposals	-	(16,100)	-	(16,100)
At 31 December 25	479,874	105,373	38,174	623,421
Depreciation and impairment
At 01 January 25	243,498	33,563	29,485	306,546
Charge for year	54,124	20,478	3,587	78,189
Revaluation surplus	-	(8,521)	-	(8,521)
At 31 December 25	297,622	45,520	33,072	376,214
Net book value
At 31 December 25	182,252	59,853	5,102	247,207
At 31 December 24	226,780	67,910	8,439	303,129

5.	Stocks

	2025	2024
	£	£
Payments on account, stocks	18,791	50,489
Total	18,791	50,489

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	228,550	255,754
Amounts owed by group undertakings	73,212	68,874
Other debtors	15,690	51,188
Prepayments and accrued income	13,801	13,072
Total	331,253	388,888

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	152,681	130,868
Bank borrowings and overdrafts	173,577	150,710
Taxation and social security	50,206	128,392
Finance lease and HP contracts	20,161	28,739
Other creditors	54,962	76,774
Total	451,587	515,483

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	95,697	239,218
Other creditors	46,823	56,520
Total	142,520	295,738

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	66,984		85,259

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	10,990	-
Total	10,990	-

11.	Share capital
	At 31 December 2025 the company's issued share capital comprised 100 ordinary shares of £1 each (2024: 100 ordinary shares of £1 each). All shares are fully paid. The ordinary shares carry one vote per share and rank equally for dividends and distributions on a winding up.

12.	Related party transactions
	The company has taken advantage of the exemption available to small entities under Section 1A of FRS 102 and has not disclosed transactions with wholly owned group understakings.

13.	Controlling party
	The company is a wholly owned subsidiary of NDT Group Limited. The ultimate controlling group party is Mr Daniel Kenneth Jones by virtue of his control of NDT Group Holding Company Limited.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		20,345		28,019
Tangible assets	4		247,207		303,129
			267,552		331,148
Current assets
Stocks	5	18,791		50,489
Debtors	6	331,253		388,888
Cash at bank and on hand		2		2,816
		350,046		442,193
Creditors amounts falling due within one year	7	(451,587)		(515,483)
Net current assets (liabilities)			(101,541)		(73,290)
Total assets less current liabilities			166,011		257,858
Creditors amounts falling due after one year	8		(142,520)		(295,738)
Provisions for liabilities	10		(10,990)		-
Net assets			12,501		(37,880)
Capital and reserves
Called up share capital			100		100
Profit and loss account			12,401		(37,980)
Shareholders' funds			12,501		(37,880)