NHA Engineering Design Limited iXBRL

Company Registration Number: 16365427

NHA Engineering Design Limited

Unaudited Financial Statements

for the financial period from 4 April 2025 (date of incorporation) to 31 March 2026

NHA Engineering Design Limited

Company Registration Number: 16365427

BALANCE SHEET

as at 31 March 2026

2026

Notes

Current Assets

Debtors

590

Cash at bank and in hand

25,631

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26,221

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Creditors: amounts falling due within one year

(4,814)

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Net Current Assets

21,407

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Total Assets less Current Liabilities

21,407

Creditors:

amounts falling due after more than one year

(5,000)

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Net Assets

16,407

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Capital and Reserves

Called up share capital

1,000

Retained earnings

15,407

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Shareholders' Funds

16,407

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial period from 4 April 2025 (date of incorporation) to 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 23 June 2026 and signed on its behalf by



________________________________
Mr N E Houghton
Director

NHA Engineering Design Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 4 April 2025 (date of incorporation) to 31 March 2026

General Information

NHA Engineering Design Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 16365427. The registered office of the company is 36-38 King Street, King's Lynn, Norfolk, PE30 1ES, England. The principal activity of the company is that of engineering design. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Period of financial statements

The financial statements are for the 11 month 28 days period from 4 April 2025 (date of incorporation) to 31 March 2026.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 2.


6.	Debtors	2026
		£

	Trade debtors	164
	Taxation	7
	Prepayments and accrued income	419
		─────────
		590
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7.	Creditors	2026
	Amounts falling due within one year	£

	Taxation	3,614
	Accruals	1,200
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		4,814
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Creditors

2026

Amounts falling due after more than one year

Other loans

5,000

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The loan is due to be repaid July 2028.

Related party transactions

During the period , the wife of Mr NE Houghton made a loan to the company of £5,000.

This is due to be repaid July 2028 and interest will be charged annually.

At the year end £5,000 was owing by the company as shown in long term creditors.

10.

Controlling interest

The company is under the control of Mr NE Houghton, a director and major shareholder.

11.

Share capital

During the period, 1,000 ordinary shares of £1.00 each were issued fully paid for cash at £1.00.

The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the company. All ordinary shares rank equally with regard to the company's residual assets.

Called-up share capital represents the nominal value of shares that have been issued.