IRIS Accounts Production v26.1.10.61 SC228801 Board of Directors Board of Directors Board of Directors 1.12.24 30.11.25 30.11.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC228801 2024-11-30 SC228801 2025-11-30 SC228801 2024-12-01 2025-11-30 SC228801 2023-11-30 SC228801 2023-12-01 2024-11-30 SC228801 2024-11-30 SC228801 ns15:Scotland 2024-12-01 2025-11-30 SC228801 ns14:PoundSterling 2024-12-01 2025-11-30 SC228801 ns10:Director1 2024-12-01 2025-11-30 SC228801 ns10:Director2 2024-12-01 2025-11-30 SC228801 ns10:Director3 2024-12-01 2025-11-30 SC228801 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC228801 ns10:SmallEntities 2024-12-01 2025-11-30 SC228801 ns10:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC228801 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 SC228801 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC228801 ns10:AbridgedAccounts 2024-12-01 2025-11-30 SC228801 1 2024-12-01 2025-11-30 SC228801 ns10:Director4 2024-12-01 2025-11-30 SC228801 ns10:Director5 2024-12-01 2025-11-30 SC228801 ns10:RegisteredOffice 2024-12-01 2025-11-30 SC228801 ns5:CurrentFinancialInstruments 2025-11-30 SC228801 ns5:CurrentFinancialInstruments 2024-11-30 SC228801 ns5:Non-currentFinancialInstruments 2025-11-30 SC228801 ns5:Non-currentFinancialInstruments 2024-11-30 SC228801 ns5:ShareCapital 2025-11-30 SC228801 ns5:ShareCapital 2024-11-30 SC228801 ns5:SharePremium 2025-11-30 SC228801 ns5:SharePremium 2024-11-30 SC228801 ns5:CapitalRedemptionReserve 2025-11-30 SC228801 ns5:CapitalRedemptionReserve 2024-11-30 SC228801 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 SC228801 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 SC228801 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 SC228801 ns5:ComputerSoftware 2024-12-01 2025-11-30 SC228801 ns5:PlantMachinery 2024-12-01 2025-11-30 SC228801 ns5:FurnitureFittings 2024-12-01 2025-11-30 SC228801 ns5:MotorVehicles 2024-12-01 2025-11-30 SC228801 ns5:ComputerEquipment 2024-12-01 2025-11-30 SC228801 ns5:WithinOneYear ns5:HirePurchaseContracts 2025-11-30 SC228801 ns5:WithinOneYear ns5:HirePurchaseContracts 2024-11-30 SC228801 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-11-30 SC228801 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-11-30 SC228801 ns5:HirePurchaseContracts 2025-11-30 SC228801 ns5:HirePurchaseContracts 2024-11-30 SC228801 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-11-30 SC228801 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-11-30 SC228801 ns5:WithinOneYear 2025-11-30 SC228801 ns5:WithinOneYear 2024-11-30 SC228801 ns5:BetweenOneFiveYears 2025-11-30 SC228801 ns5:BetweenOneFiveYears 2024-11-30 SC228801 ns5:AllPeriods 2025-11-30 SC228801 ns5:AllPeriods 2024-11-30 SC228801 ns10:Director3 3 2024-11-30 SC228801 ns10:Director3 3 2023-11-30 SC228801 ns10:Director3 3 2024-12-01 2025-11-30 SC228801 ns10:Director3 3 2023-12-01 2024-11-30 SC228801 ns10:Director3 3 2025-11-30 SC228801 ns10:Director3 3 2024-11-30

REGISTERED NUMBER: SC228801 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| NBM Construction Cost Consultants |

| Limited |

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 9 |

| NBM Construction Cost Consultants |

| Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | S Pollock

| P R Howarth

| S Bradshaw

| N J Simpson

| J C Hill

| REGISTERED OFFICE: | 9 Woodside Crescent

| GLASGOW

| G3 7UL

| REGISTERED NUMBER: | SC228801 (Scotland)

| ACCOUNTANTS: | T B Dunn & Co

| Ground Floor (part)

| 8000 Academy Business Park

| 51 Gower Street

| GLASGOW

| G51 1PR

| BANKERS: | Royal Bank of Scotland

| 23 Sauchiehall Street

| Glasgow

| G2 3AD

| SOLICITORS: | Bannatyne Kirkwood France

| 16 Royal Exchange Square

| Glasgow

| G1 3AG

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Abridged Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 53,921 |  | 70,545 |  |

53,921 |  | 70,545 |  |

CURRENT ASSETS

Debtors | 948,025 |  | 647,463 |  |

Cash at bank and in hand | 479,331 |  | 631,612 |  |

1,427,356 |  | 1,279,075 |  |

CREDITORS

Amounts falling due within one year | 669,659 |  | 557,430 |  |

NET CURRENT ASSETS | 757,697 |  | 721,645 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 811,618 |  | 792,190 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (62,500 | ) |

PROVISIONS FOR LIABILITIES | (13,218 | ) | (17,316 | ) |

NET ASSETS | 798,400 |  | 712,374 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Share premium | 9,953 |  | 9,953 |  |

Capital redemption reserve | 296 |  | 296 |  |

Retained earnings | 788,149 |  | 702,123 |  |

SHAREHOLDERS' FUNDS | 798,400 |  | 712,374 |  |

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 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.

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Abridged Balance Sheet - continued

30 November 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2026 and were signed on its behalf by:

P R Howarth - Director | S Pollock - Director

S Bradshaw - Director

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| NBM Construction Cost Consultants Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Computer software is being amortised evenly over its estimated useful life of two years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 50% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Operating leases

| Rentals paid under operating leases are charged to the Profit and Loss Account as incurred.

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

| Employee benefits

| The total cost of employee benefits to which employees have become entitled because of services rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Fixed asset impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Provisions

| A provision is initially recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effective of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 21 ) .

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 6,550 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 6,550 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 December 2024 | 183,411 |  |

| Additions | 12,223 |  |

| At 30 November 2025 | 195,634 |  |

| DEPRECIATION

| At 1 December 2024 | 112,866 |  |

| Charge for year | 28,847 |  |

| At 30 November 2025 | 141,713 |  |

| NET BOOK VALUE

| At 30 November 2025 | 53,921 |  |

| At 30 November 2024 | 70,545 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 119,905 |  |

| DEPRECIATION

| At 1 December 2024 | 53,351 |  |

| Charge for year | 22,226 |  |

| At 30 November 2025 | 75,577 |  |

| NET BOOK VALUE

| At 30 November 2025 | 44,328 |  |

| At 30 November 2024 | 66,554 |  |

| NBM Construction Cost Consultants |

| Limited (Registered number: SC228801) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

6. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 64,932 |  | 18,308 |  |

| Between one and five years | - |  | 64,920 |  |

64,932 |  | 83,228 |  |

| Finance charges repayable:

| Within one year | 2,433 |  | 4,000 |  |

| Between one and five years | - |  | 2,420 |  |

2,433 |  | 6,420 |  |

| Net obligations repayable:

| Within one year | 62,499 |  | 14,308 |  |

| Between one and five years | - |  | 62,500 |  |

62,499 |  | 76,808 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | - |  | 34,798 |  |

| Between one and five years | 138,541 |  | - |  |

138,541 |  | 34,798 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| S Bradshaw

| Balance outstanding at start of year | 2,945 |  | 23,898 |  |

| Amounts repaid | (2,945 | ) | (20,953 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 2,945 |  |

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

NBM Construction Cost Consultants

Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NBM Construction Cost Consultants Limited for the year ended 30 November 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet, Cash Flow Statement 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 accaglobal.com/rulebook.

This report is made solely to the Board of Directors of NBM Construction Cost Consultants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NBM Construction Cost Consultants Limited and state those matters that we have agreed to state to the Board of Directors of NBM Construction Cost Consultants Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that NBM Construction Cost Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NBM Construction Cost Consultants Limited. You consider that NBM Construction Cost Consultants 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 financial statements of NBM Construction Cost Consultants 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 statutory financial statements.

T B Dunn & Co

Ground Floor (part)

8000 Academy Business Park

51 Gower Street

GLASGOW

G51 1PR

27 February 2026