ND Dismantling Limited - Filleted accounts

Registered number

04807378

ND Dismantling Limited

Report and Unaudited Accounts

31 March 2026

Collins

Chartered Accountants

West Midlands

ND Dismantling Limited
Registered number:		04807378
Balance Sheet
as at 31 March 2026


Notes		2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		119,008		88,053

Current assets
Stocks		1,000		1,000
Debtors	4	189,664		167,910
Cash at bank and in hand		417,088		481,261
		607,752		650,171

Creditors: amounts falling due within one year	5	(79,531)		(151,584)

Net current assets			528,221		498,587

Total assets less current liabilities			647,229		586,640


Provisions for liabilities			(29,752)		(22,013)

Net assets			617,477		564,627

Capital and reserves
Called up share capital			100		100
Profit and loss account			617,377		564,527

Shareholders' funds			617,477		564,627

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



N Dossiter
Director
Approved by the board on 7 August 2026

ND Dismantling Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements	10% Straight line
	Plant and equipment	20% Reducing balance
	Motor vehicles	25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Computer and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	53,738		94,886		148,624
	Additions	5,500		47,213		52,713
	At 31 March 2026	59,238		142,099		201,337

	Depreciation
	At 1 April 2025	17,959		42,612		60,571
	Charge for the year	7,706		14,052		21,758
	At 31 March 2026	25,665		56,664		82,329

	Net book value
	At 31 March 2026	33,573		85,435		119,008
	At 31 March 2025	35,779		52,274		88,053




4	Debtors			2026		2025
£					£

	Trade debtors			179,636		143,846
	Prepayments and accrued income			10,028		14,064
	Other debtors			-		10,000
				189,664		167,910



5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			12,592		12,379
	Other taxes and social security costs			40,102		109,931
	Accruals and deferred income			4,130		4,165
	Other creditors			22,707		25,109
				79,531		151,584


6	Other information

	ND Dismantling Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Lodge, Castle Bromwich Hall
	Chester Road
	Castle Bromwich
	West Midlands
	B36 9DE