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Registered number: 11820530
NCK Electrical Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
R T Marke & Co Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11820530
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,240 8,196
6,240 8,196
CURRENT ASSETS
Stocks 5 750 300
Debtors 6 52,400 55,892
Cash at bank and in hand 80,045 12,996
133,195 69,188
Creditors: Amounts Falling Due Within One Year 7 (93,377 ) (57,542 )
NET CURRENT ASSETS (LIABILITIES) 39,818 11,646
TOTAL ASSETS LESS CURRENT LIABILITIES 46,058 19,842
Creditors: Amounts Falling Due After More Than One Year 8 (17,275 ) (23,326 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,560 ) (2,049 )
NET ASSETS/(LIABILITIES) 27,223 (5,533 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 27,213 (5,543 )
SHAREHOLDERS' FUNDS 27,223 (5,533)
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For the year ending 28 February 2026 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 Neil Thomas
Director
28 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NCK Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11820530 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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 comprises the fair value of the consideration received for the provision of electrician services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts. 
The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity. This is usually on completion of the work for smaller jobs, or invoiced on a time spent basis for longer duration jobs.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making allowances for obsolete and slow moving stock. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2025 665 27,164 1,307 29,136
As at 28 February 2026 665 27,164 1,307 29,136
Depreciation
As at 1 March 2025 500 20,068 372 20,940
Provided during the period 42 1,774 140 1,956
As at 28 February 2026 542 21,842 512 22,896
Net Book Value
As at 28 February 2026 123 5,322 795 6,240
As at 1 March 2025 165 7,096 935 8,196
5. Stocks
2026 2025
£ £
Stock 750 300
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 26,933 9,780
Other debtors 25,467 46,112
52,400 55,892
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 355
Bank loans and overdrafts 5,700 5,660
Other creditors 4,744 7,590
Taxation and social security 82,933 43,937
93,377 57,542
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 17,275 23,326
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Neil Thomas 36,340 30,245 (50,746 ) - 15,839
The above loan is unsecured and repayable on demand.  Interest has been charged on the outstanding amounts at the HMRC standard rate on a monthly basis.
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