NKC Geotech Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02015517 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

NKC GEOTECH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N K Catlow

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

LL11 1BT

REGISTERED NUMBER:

02015517 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25, Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Handelsbanken

South Lakes & Lancaster Bracnh

Kendal

FIXED ASSETS

Tangible assets

4

8,449

11,254

CURRENT ASSETS

Debtors

5

17,967

47,169

Cash at bank

30,666

71,608

48,633

118,777

CREDITORS

Amounts falling due within one year

6

2,359

40,567

NET CURRENT ASSETS

46,274

78,210

TOTAL ASSETS LESS CURRENT
LIABILITIES

54,723

89,464

PROVISIONS FOR LIABILITIES

7

552

1,293

NET ASSETS

54,171

88,171

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

54,071

88,071

SHAREHOLDERS' FUNDS

54,171

88,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th June 2026 and were signed by:

N K Catlow - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

10% on cost

Motor vehicles

-

20% on cost

Office Equipment

-

10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under hire purchase agreements and finance leases are included in tangible fixed assets. Obligations under such agreements are stated in the balance sheet net of finance charges allocated to future periods. The finance element of the lease instalments payable is charged to the profit and loss account over the period of the lease and is calculated so that the annual rate of the charge on the capital element outstanding is constant.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Office

property

machinery

vehicles

Equipment

Totals

£

COST

At 1st December 2024

7,087

95,914

59,948

30,561

193,510

Additions

-

273

Disposals

-

(80,925

)

-

(9,770

)

(90,695

)

At 30th November 2025

7,087

14,989

59,948

21,064

103,088

DEPRECIATION

At 1st December 2024

5,582

91,520

59,948

25,206

182,256

Charge for year

411

1,165

-

1,502

3,078

Eliminated on disposal

-

(80,925

)

-

(9,770

)

(90,695

)

At 30th November 2025

5,993

11,760

59,948

16,938

94,639

NET BOOK VALUE

At 30th November 2025

1,094

3,229

-

4,126

8,449

At 30th November 2024

1,505

4,394

-

5,355

11,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

11,184

42,684

Other debtors

1,690

Tax

1,279

-

VAT

952

-

Prepayments

2,862

2,795

17,967

47,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade creditors

185

2,969

Tax

-

21,353

Social security and other taxes

8

-

VAT

-

9,115

Directors' current accounts

452

5,452

Accrued expenses

1,714

1,678

2,359

40,567

7.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

Deferred tax

Accelerated capital allowances

552

1,293

Deferred

tax

£

Balance at 1st December 2024

1,293

Movement in year due to: -

changes in tax allowances

(741

)

Balance at 30th November 2025

552

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

100

Ordinary

£1

100

9.	CAPITAL COMMITMENTS

30.11.25

30.11.24

£

Contracted but not provided for in the

financial statements

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N K Catlow.