Company Registration No. 08016853 (England and Wales)
N&C POLYTUNNEL INSTALLERS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
N&C POLYTUNNEL INSTALLERS LTD
COMPANY INFORMATION
Directors
Mr N M Saunders
Mrs C M Saunders
Company number
08016853
Registered office
7 Rogers Close
Tiverton
Devon
EX16 6UW
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
N&C POLYTUNNEL INSTALLERS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
N&C POLYTUNNEL INSTALLERS LTD
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
17,317
21,896
Current assets
Debtors
5
15,594
14,327
Cash at bank and in hand
73,141
79,648
88,735
93,975
Creditors: amounts falling due within one year
6
(42,738)
(34,743)
Net current assets
45,997
59,232
Total assets less current liabilities
63,314
81,128
Creditors: amounts falling due after more than one year
7
(5,430)
(11,353)
Provisions for liabilities
(3,290)
(4,160)
Net assets
54,594
65,615
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
54,592
65,613
Total equity
54,594
65,615

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

N&C POLYTUNNEL INSTALLERS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 10 July 2026 and are signed on its behalf by:
Mr N M Saunders
Director
Company Registration No. 08016853
N&C POLYTUNNEL INSTALLERS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

N&C Polytunnel Installers Ltd is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT.

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

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cos t, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

N&C POLYTUNNEL INSTALLERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2025 - 2).

3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025 and 30 April 2026
10,000
Amortisation and impairment
At 1 May 2025 and 30 April 2026
10,000
Carrying amount
At 30 April 2026
-
0
At 30 April 2025
-
0
N&C POLYTUNNEL INSTALLERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2025
7,750
2,880
36,672
47,302
Additions
830
-
0
-
0
830
At 30 April 2026
8,580
2,880
36,672
48,132
Depreciation and impairment
At 1 May 2025
5,841
2,661
16,904
25,406
Depreciation charged in the year
412
55
4,942
5,409
At 30 April 2026
6,253
2,716
21,846
30,815
Carrying amount
At 30 April 2026
2,327
164
14,826
17,317
At 30 April 2025
1,909
219
19,768
21,896
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
11,875
10,416
Prepayments and accrued income
3,719
3,911
15,594
14,327
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
5,923
5,923
Trade creditors
560
493
Corporation tax
18,888
11,119
Other taxation and social security
8,496
10,637
Other creditors
7,121
4,721
Accruals and deferred income
1,750
1,850
42,738
34,743
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
5,430
11,353
N&C POLYTUNNEL INSTALLERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 6 -
8
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
2 Ordinary of £1 each
2
2
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