CJV NDT Services Ltd - Filleted accounts

Registered number

06752619

CJV NDT Services Ltd

Filleted Accounts

30 November 2025

CJV NDT Services Ltd
Registered number:		06752619
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,722			8,181

Current assets
Work in progress		2,568			-
Debtors	4	998			3,449
Cash at bank and in hand		104,834			119,192
		108,400			122,641

Creditors: amounts falling due within one year	5	(104,130)			(122,212)

Net current assets			4,270			429

Total assets less current liabilities			9,992			8,610


Provisions for liabilities			(1,330)			(1,554)


Net assets			8,662			7,056

Capital and reserves
Called up share capital			1			1
Profit and loss account			8,661			7,055

Shareholder's funds			8,662			7,056

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




C J Vine
Director
Approved by the board on 19 June 2026

CJV NDT Services Ltd
Notes to the Accounts
for the year ended 30 November 2025


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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 the following rates.

	Plant and machinery			15% reducing balance

	Work in Progress
	Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 December 2024			2,734		27,499		30,233
	Additions			749		-		749
	Disposals			(1,634)		-		(1,634)
	At 30 November 2025			1,849		27,499		29,348

	Depreciation
	At 1 December 2024			535		21,517		22,052
	Charge for the year			211		1,495		1,706
	On disposals			(132)		-		(132)
	At 30 November 2025			614		23,012		23,626

	Net book value
	At 30 November 2025			1,235		4,487		5,722
	At 30 November 2024			2,199		5,982		8,181


4	Debtors					2025		2024
£							£

	Trade debtors					(500)		2,121
	Other debtors					1,498		1,328
						998		3,449


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					366		(15)
	Taxation and social security costs					13,152		12,467
	Other creditors					90,612		109,760
						104,130		122,212


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	C J Vine
	Directors loan account	109,760		(124,162)		105,014		90,612

		109,760		(124,162)		105,014		90,612


7	Controlling party

	The company is controlled by its director.


8	Other information

	CJV NDT Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 High Street
	Stanley
	Co Durham
	DH9 8AB