REGISTERED NUMBER: 02778111 (England and Wales)

NSC MANUFACTURING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R.A. Newhouse

Mrs J L Newhouse

J H Newhouse

Test

SECRETARY:

R.A. Newhouse

REGISTERED OFFICE:

2 Spring Lane

Horbling

Sleaford

Lincolnshire

NG34 0PF

REGISTERED NUMBER:

02778111 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

The Old Vicarage

Church Close

Boston

Lincolnshire

PE21 6NA

FIXED ASSETS

Tangible assets

3

20,731

27,643

CURRENT ASSETS

Stocks

14,950

47,500

Debtors

4

144,835

424,299

Cash at bank

1,029,287

696,652

1,189,072

1,168,451

CREDITORS

Amounts falling due within one year

5

364,312

456,837

NET CURRENT ASSETS

824,760

711,614

TOTAL ASSETS LESS CURRENT LIABILITIES

845,491

739,257

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6

845,391

739,157

SHAREHOLDERS' FUNDS

845,491

739,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

R.A. Newhouse - Director

1.	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.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

109,452

82,990

192,442

DEPRECIATION

At 1 May 2025

108,067

56,732

164,799

Charge for year

347

6,565

6,912

At 30 April 2026

108,414

63,297

171,711

NET BOOK VALUE

At 30 April 2026

1,038

19,693

20,731

At 30 April 2025

1,385

26,258

27,643

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

21,436

302,186

Other debtors

123,399

122,113

144,835

424,299

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

35,367

41,411

Other creditors

328,945

415,426

364,312

456,837

6.

RESERVES

Retained

earnings

£

At 1 May 2025

739,157

Profit for the year

106,234

At 30 April 2026

845,391

7.	RELATED PARTY DISCLOSURES

The director is a director of The Newbrook Engineering Company Limited, an associated company during the period to 30th April 2026, from whom goods and services to the value of £349,030 (2025 £446,705) were purchased, at normal commercial rates, throughout the year. A management charge of £25,000 (2025: £25,000) was also charged by that company.

The amount owed to The Newbrook Engineering Company Limited at the year end was £ 297,013 (2025 £282,982).