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Registered number: 12239846
NDF Civils and Property Services Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12239846
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 286,125 273,427
286,125 273,427
CURRENT ASSETS
Debtors 5 45,382 35,023
Cash at bank and in hand 16,773 19,286
62,155 54,309
Creditors: Amounts Falling Due Within One Year 6 (131,713 ) (129,155 )
NET CURRENT ASSETS (LIABILITIES) (69,558 ) (74,846 )
TOTAL ASSETS LESS CURRENT LIABILITIES 216,567 198,581
Creditors: Amounts Falling Due After More Than One Year 7 (66,999 ) (72,833 )
NET ASSETS 149,568 125,748
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 149,566 125,746
SHAREHOLDERS' FUNDS 149,568 125,748
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For the year ending 31 October 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 Nicholas Fox
Director
20th 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
NDF Civils and Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12239846 . The registered office is Unit 8 Bowker House, Lee Mill Bridge, Ivybridge, PL21 9EF.
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 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 6% Reducing balance
Motor Vehicles 6% Reducing balance
Computer Equipment 6% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 232,257 244,351 2,394 479,002
Additions 12,095 18,095 - 30,190
As at 31 October 2025 244,352 262,446 2,394 509,192
Depreciation
As at 1 November 2024 105,564 99,867 144 205,575
Provided during the period 7,602 9,755 135 17,492
As at 31 October 2025 113,166 109,622 279 223,067
Net Book Value
As at 31 October 2025 131,186 152,824 2,115 286,125
As at 1 November 2024 126,693 144,484 2,250 273,427
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 34,048 32,380
Other debtors 11,334 2,643
45,382 35,023
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,904 68,054
Trade creditors 17,740 5,237
Bank loans and overdrafts 5,834 10,000
Other creditors 92,487 34,178
Taxation and social security 12,748 11,686
131,713 129,155
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 66,999 66,999
Bank loans - 5,834
66,999 72,833
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,904 68,054
Later than one year and not later than five years 66,999 66,999
69,903 135,053
69,903 135,053
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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