National Construction Demolition Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of National Construction Demolition Limited For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of National Construction Demolition Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of National Construction Demolition Limited , as a body, in accordance with the terms of our engagement letter dated 24 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of National Construction Demolition Limited and state those matters that we have agreed to state to the director of National Construction Demolition Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than National Construction Demolition Limited and its director as a body for our work or for this report.

It is your duty to ensure that National Construction Demolition Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of National Construction Demolition Limited . You consider that National Construction Demolition Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of National Construction Demolition Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

23rd July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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National Construction Demolition Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 10675401

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		832,072		936,556

			832,072		936,556
CURRENT ASSETS
Debtors	5	532,278		912,147
Cash at bank and in hand		164,381		210,069

		696,659		1,122,216
Creditors: Amounts Falling Due Within One Year	6	(1,277,774 )		(1,609,889 )

NET CURRENT ASSETS (LIABILITIES)			(581,115 )		(487,673 )

TOTAL ASSETS LESS CURRENT LIABILITIES			250,957		448,883

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(52,591 )		(56,876 )

NET ASSETS			198,366		392,007

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		198,266		198,266
Profit and Loss Account			-		193,641

SHAREHOLDERS' FUNDS			198,366		392,007

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National Construction Demolition Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Lee

Director

23rd July 2026

The notes on pages 4 to 7 form part of these financial statements.

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National Construction Demolition Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

National Construction Demolition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10675401 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, England, SK9 4LY.

The principal place of trade is Clifton Material Recycling Facility, Clifton Industrial Estate, Rake Lane, Manchester, M27 8LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on cost
Leasehold	10% on cost
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	25% reducing balance

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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National Construction Demolition Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 4)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2024	356,069	169,604	914,749	89,000
Additions	-	-	61,786	21,715

As at 31 March 2025	356,069	169,604	976,535	110,715

Depreciation
As at 1 April 2024	149,165	84,863	359,340	1,953
Provided during the period	36,105	16,960	116,560	20,253

As at 31 March 2025	185,270	101,823	475,900	22,206

Net Book Value
As at 31 March 2025	170,799	67,781	500,635	88,509

As at 1 April 2024	206,904	84,741	555,409	87,047


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	1,828	2,440	1,533,690
Additions	2,121	1,316	86,938

As at 31 March 2025	3,949	3,756	1,620,628

Depreciation
As at 1 April 2024	560	1,253	597,134
Provided during the period	960	584	191,422

As at 31 March 2025	1,520	1,837	788,556

Net Book Value
As at 31 March 2025	2,429	1,919	832,072

As at 1 April 2024	1,268	1,187	936,556

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National Construction Demolition Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	183,016	832,435
Amounts owed by group undertakings	124,267	-
Other debtors	224,995	79,712

	532,278	912,147

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	516,326	854,846
Amounts owed to participating interests	102,364	12,653
Other creditors	518,382	619,815
Taxation and social security	140,702	122,575

	1,277,774	1,609,889

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	52,591	56,876

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	56,876	56,876
Deferred taxation	(4,285 )	(4,285 )

Balance at 31 March 2025	52,591	52,591

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

10. Reserves

	Fair Value Reserve
	£
As at 1 April 2024	198,266

As at 31 March 2025	198,266

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National Construction Demolition Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tip-It (UK) Limited

Common ultimate controlling party

Balance brought forward -£12,562, loans made in year -£1,073,000, repayments made £983,198, balance carried forward -£102,364

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