NB Building services AB Ltd

NB Building services AB Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	9,638	18,194
		9,638	18,194
Current assets
Debtors		4,912	1,284
Cash at bank and in hand		3,997	2,697
		8,909	3,981
Creditors: amount falling due within one year		(18,295)	(19,583)
Net current assets		(9,386)	(15,602)

Total assets less current liabilities		252	2,592
Net assets		252	2,592

Capital and reserves
Called up share capital		100	100
Profit and loss account		152	2,492
Shareholders' funds		252	2,592

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 09 October 2026 and were signed by:

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Nikolay Bazenikov
Director

NB Building services AB Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

NB Building services AB Ltd is a private company, limited by shares, registered in England and Wales, registration number 15394222, registration address 39 Vincent Avenue, London, KT5 9RD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Commercial Vehicles

20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

Tangible fixed assets

Cost or valuation	Commercial Vehicles	Total
	£	£
At 01 February 2025	19,006	19,006
Additions	-	-
Disposals	-	-
At 31 January 2026	19,006	19,006
Depreciation
At 01 February 2025	4,819	4,819
Charge for year	4,549	4,549
On disposals	-	-
At 31 January 2026	9,368	9,368
Net book values
Closing balance as at 31 January 2026	9,638	9,638
Opening balance as at 01 February 2025	18,194	18,194

Commercial vehicle

Following the company's VAT registration, input VAT relating to a commercial vehicle purchased prior to registration was reclaimed during the current financial year. The cost of the vehicle has therefore been adjusted to reflect the VAT recovered, resulting in a reduction in its carrying value compared with the previous financial year.