Registration number:
NB Enterprises Ltd
for the Year Ended 31 May 2026
NB Enterprises Ltd
(Registration number: NI661572)
Balance Sheet as at 31 May 2026
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Note |
2026 |
2025 |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
126 |
126 |
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Share premium reserve |
133,360 |
133,360 |
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Retained earnings |
(2,310) |
(27,372) |
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Shareholders' funds |
131,176 |
106,114 |
For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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• |
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• |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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NB Enterprises Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026
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General information |
The company is a private company limited by share capital, incorporated in Northern Ireland.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Short-term debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
NB Enterprises Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026
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Debtors |
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2026 |
2025 |
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Other debtors and prepayments |
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- |
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Due from associated company |
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Amounts due from associated company have been received since the year end.
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Trade creditors |
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- |
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Accruals and deferred income |
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Other creditors |
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