REGISTERED NUMBER: 08274547 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

NC TOOLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Clews

REGISTERED OFFICE:

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

REGISTERED NUMBER:

08274547 (England and Wales)

ACCOUNTANTS:

Accountancy Services (Cheshire) Limited

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,665

265

15,665

265

CURRENT ASSETS

Stocks

6

7,283

5,788

Debtors

7

49,166

48,696

Cash at bank and in hand

17,873

7,839

74,322

62,323

CREDITORS

Amounts falling due within one year

8

22,215

20,954

NET CURRENT ASSETS

52,107

41,369

TOTAL ASSETS LESS CURRENT LIABILITIES

67,772

41,634

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

67,770

41,632

SHAREHOLDERS' FUNDS

67,772

41,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 9 February 2026 and were signed by:

N Clews - Director

1.	STATUTORY INFORMATION

NC Tools Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

7,500

AMORTISATION

At 1 December 2024

and 30 November 2025

7,500

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

6,689

-

6,689

Additions

-

18,339

18,339

Disposals

(6,689

)

-

(6,689

)

At 30 November 2025

-

18,339

18,339

DEPRECIATION

At 1 December 2024

6,424

-

6,424

Charge for year

-

2,674

2,674

Eliminated on disposal

(6,424

)

-

(6,424

)

At 30 November 2025

-

2,674

2,674

NET BOOK VALUE

At 30 November 2025

-

15,665

15,665

At 30 November 2024

265

-

265

6.

STOCKS

2025

2024

£

£

Stocks

7,283

5,788

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,117

48,696

VAT

49

-

49,166

48,696

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,356

5,515

Tax

2,490

6,908

VAT

-

727

Directors' current accounts

12,369

7,804

22,215

20,954

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 December 2024

41,632

Profit for the year

26,138

At 30 November 2025

67,770