REGISTERED NUMBER: 09846505 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

N&T Civils Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Leat

REGISTERED OFFICE:

Coronation Drive

Hartlepool

TS25 1XN

REGISTERED NUMBER:

09846505 (England and Wales)

ACCOUNTANTS:

Wasley Chapman

Chartered Accountants

7 Eggleston Court

Riverside Park

Middlesbrough

TS2 1RU

FIXED ASSETS

Tangible assets

4

3,425,761

3,626,823

CURRENT ASSETS

Debtors

5

2,491,718

3,388,328

Cash at bank

1,103,375

170,122

3,595,093

3,558,450

CREDITORS

Amounts falling due within one year

6

2,585,389

2,551,786

NET CURRENT ASSETS

1,009,704

1,006,664

TOTAL ASSETS LESS CURRENT LIABILITIES

4,435,465

4,633,487

CREDITORS

Amounts falling due after more than one year

7

1,165,285

1,440,467

NET ASSETS

3,270,180

3,193,020

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,270,080

3,192,920

SHAREHOLDERS' FUNDS

3,270,180

3,193,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

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

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

N Leat - Director

1.	STATUTORY INFORMATION

N&T Civils 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 25 ).

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 November 2024

481,664

48,289

4,473,219

Additions

52,084

-

440,948

At 31 October 2025

533,748

48,289

4,914,167

DEPRECIATION

At 1 November 2024

-

-

2,036,612

Charge for year

-

-

528,423

At 31 October 2025

-

-

2,565,035

NET BOOK VALUE

At 31 October 2025

533,748

48,289

2,349,132

At 31 October 2024

481,664

48,289

2,436,607

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

29,509

1,372,707

28,109

6,433,497

Additions

-

-

1,736

494,768

At 31 October 2025

29,509

1,372,707

29,845

6,928,265

DEPRECIATION

At 1 November 2024

18,301

728,771

22,990

2,806,674

Charge for year

2,802

160,983

3,622

695,830

At 31 October 2025

21,103

889,754

26,612

3,502,504

NET BOOK VALUE

At 31 October 2025

8,406

482,953

3,233

3,425,761

At 31 October 2024

11,208

643,936

5,119

3,626,823

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,349,720

3,308,284

Other debtors

141,998

80,044

2,491,718

3,388,328

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

223,751

301,697

Hire purchase contracts

1,004,929

956,055

Trade creditors

1,168,336

1,128,615

Taxation and social security

165,949

61,964

Other creditors

22,424

103,455

2,585,389

2,551,786

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

247,971

181,181

Hire purchase contracts

917,314

1,259,286

1,165,285

1,440,467

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N Leat.