NACKEM LIMITED - Filleted accounts

Registered number

10501810

NACKEM LIMITED

Filleted Accounts

30 November 2025

NACKEM LIMITED
Registered number:		10501810
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,098			1,372
			1,098			1,372

Current assets
Stocks		3,004			2,969
Debtors	4	4,258			11,021
Cash at bank and in hand		10,118			3,469
		17,380			17,459

Creditors: amounts falling due within one year	5	(1,197)			(1,334)

Net current assets			16,183			16,125

Total assets less current liabilities			17,281			17,497

Net assets			17,281			17,497

Capital and reserves
Called up share capital			1			1
Share premium			-			-
Revaluation reserve			-			-
Profit and loss account			17,280			17,496

Shareholder's funds			17,281			17,497

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 member has 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.




Kemal Kartal
Director
Approved by the board on 21 August 2026

NACKEM LIMITED
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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 and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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 and subsequently measured at amortised cost determined using the effective interest method.






	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.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3



3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		4,800		-		4,800
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	-		4,800		-		4,800

	Depreciation
	At 1 December 2024	-		3,428		-		3,428
	Charge for the year	-		274		-		274
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	-		3,702		-		3,702

	Net book value
	At 30 November 2025	-		1,098		-		1,098
	At 30 November 2024	-		1,372		-		1,372


4	Debtors					2025		2024
£							£

	Director's accounts					4,258		11,021
						4,258		11,021



5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,048		1,228
	Taxation and social security costs					149		106
						1,197		1,334


6	Controlling party
	Kemal Kartal


7	Other information

	NACKEM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	35 Brockley Rise
	Forest Hill
	London
	United Kingdom
	SE23 1JG