REGISTERED NUMBER: 13359786 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 March 2026

for

N.E.B.C Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D C Teasdale

REGISTERED OFFICE:

Longbeck Road

Longbeck Estate

Marske-By-The-Sea

Redcar

TS11 6HB

REGISTERED NUMBER:

13359786 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

82,606

77,667

CURRENT ASSETS

Stocks

127,616

12,000

Debtors

5

137,174

362,165

Cash at bank

41,587

371,541

306,377

745,706

CREDITORS

Amounts falling due within one year

6

246,398

364,035

NET CURRENT ASSETS

59,979

381,671

TOTAL ASSETS LESS CURRENT LIABILITIES

142,585

459,338

PROVISIONS FOR LIABILITIES

7

-

19,417

NET ASSETS

142,585

439,921

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

142,575

439,911

142,585

439,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

D C Teasdale - Director

1.	STATUTORY INFORMATION

N.E.B.C Services 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.

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.

Plant and machinery etc

-

25% on cost and 15% on cost

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

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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 and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

185,938

Additions

48,992

At 31 March 2026

234,930

DEPRECIATION

At 1 May 2025

108,271

Charge for period

44,053

At 31 March 2026

152,324

NET BOOK VALUE

At 31 March 2026

82,606

At 30 April 2025

77,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.4.25

£

£

Trade debtors

114,730

234,360

Other debtors

22,444

127,805

137,174

362,165

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.4.25

£

£

Bank loans and overdrafts

-

105

Trade creditors

47,727

18,652

Taxation and social security

162,925

316,020

Other creditors

35,746

29,258

246,398

364,035

7.	PROVISIONS FOR LIABILITIES

31.3.26

30.4.25

£

£

Deferred tax

-

19,417

Deferred

tax

£

Balance at 1 May 2025

19,417

Movement

(19,417

)

Balance at 31 March 2026

-

8.	RELATED PARTY DISCLOSURES

As at 31 March 2026, the company owed its director £25,745. (2025 : £19,257)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D C Teasdale.