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Registered number: 04462437
Niven Truck Bodies Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Positive Practice
C/O Positive Practice Accountants
1 Primet Hill
Colne
Lancashire
BB8 9NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04462437
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,710 460
Investments 5 15,000 15,000
18,710 15,460
CURRENT ASSETS
Debtors 6 8,796 8,527
Cash at bank and in hand 17,652 34,870
26,448 43,397
Creditors: Amounts Falling Due Within One Year 7 (28,956 ) (28,957 )
NET CURRENT ASSETS (LIABILITIES) (2,508 ) 14,440
TOTAL ASSETS LESS CURRENT LIABILITIES 16,202 29,900
Creditors: Amounts Falling Due After More Than One Year 8 (24,537 ) (30,093 )
NET LIABILITIES (8,335 ) (193 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (8,336 ) (194 )
SHAREHOLDERS' FUNDS (8,335) (193)
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Niven Whiteoak
Director
14/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Niven Truck Bodies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04462437 . The registered office is C/O Positive Practice Accountants, 1 Primet Hill, Colne, Lancashire, BB8 9NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 699 2,667 1,891 5,257
Additions 4,487 - - 4,487
As at 31 December 2025 5,186 2,667 1,891 9,744
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2025 306 2,600 1,891 4,797
Provided during the period 1,220 17 - 1,237
As at 31 December 2025 1,526 2,617 1,891 6,034
Net Book Value
As at 31 December 2025 3,660 50 - 3,710
As at 1 January 2025 393 67 - 460
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 15,000
As at 31 December 2025 15,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 15,000
As at 1 January 2025 15,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 700 700
Prepayments and accrued income 1,551 951
VAT 399 730
Director's loan account 6,146 6,146
8,796 8,527
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 590 591
Directors Loan Acc 28,366 28,366
28,956 28,957
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 24,537 30,093
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5