NU Mottingham Limited - Filleted accounts

Registered number

07449986

NU Mottingham Limited

Unaudited Filleted Accounts

For the Year Ended

30 November 2025

NU Mottingham Limited
Registered number:		07449986
Statement of Financial Position
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			6,911
Tangible assets	4		122,079			111,516
			122,079			118,427

Current assets
Stocks		88,750			68,500
Debtors	5	217,887			224,372
Cash at bank and in hand		6,735			12,343
		313,372			305,215

Creditors: amounts falling due within one year	6	(101,932)			(67,541)

Net current assets			211,440			237,674

Total assets less current liabilities			333,519			356,101

Creditors: amounts falling due after more than one year	7		-			(16,413)

Net assets			333,519			339,688

Capital and reserves
Called up share capital			100			100
Profit and loss account			333,419			339,588

Shareholder's funds			333,519			339,688

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.


Mr. N. U. Patel
Director
Approved by the board on 4 August 2026

NU Mottingham Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Accounting convention

	These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
	The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these accounts are rounded to the nearest £.
	The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.


	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:

	Fixtures, fittings and equipment			10% reducing balance
	Motor vehicles			10% reducing balance

	The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.


	Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

	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.

	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			2025		2024
Number					Number

	Average number of persons employed by the company			6		6


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 December 2024					103,637
	At 30 November 2025					103,637

	Amortisation
	At 1 December 2024					96,726
	Provided during the year					6,911
	At 30 November 2025					103,637

	Net book value
	At 30 November 2025					-
	At 30 November 2024					6,911


4	Tangible fixed assets
		Fixtures, fittings and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	198,101		6,640		204,741
	Additions	24,127		-		24,127
	At 30 November 2025	222,228		6,640		228,868

	Depreciation
	At 1 December 2024	90,505		2,720		93,225
	Charge for the year	13,172		392		13,564
	At 30 November 2025	103,677		3,112		106,789

	Net book value
	At 30 November 2025	118,551		3,528		122,079
	At 30 November 2024	107,596		3,920		111,516


5	Debtors			2025		2024
£					£

	Other debtors			217,887		224,372


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

	Bank loans and overdrafts			21,643		17,615
	Other creditors			80,289		49,926
				101,932		67,541


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loan			-		16,413