i cant seem to get the textures to load on my mod and i cant figure out why here's my code V V V

package net.mcMercy.mod;

import net.mcMercy.mod.items.NCItems;
import assets.mcMercy.textures.items.*;
import net.minecraft.item.Item;
import cpw.mods.fml.common.Mod;
import cpw.mods.fml.common.Mod.EventHandler;
import cpw.mods.fml.common.event.FMLInitializationEvent;
import cpw.mods.fml.common.event.FMLPreInitializationEvent;
import cpw.mods.fml.common.event.FMLPostInitializationEvent;
import cpw.mods.fml.common.registry.GameRegistry;

@Mod(modid = Mercy_Mod.modid, version = Mercy_Mod.version)
public class Mercy_Mod {

public static final String modid = "Mercy_Mod";
public static final String version = "Alpha V0.1";

public static Item itemtest;

@EventHandler
public void PreInit(FMLPreInitializationEvent preEvent)
{
itemtest = new NCItems().setUnlocalizedName("gold_helmet.png");
GameRegistry.registerItem(itemtest, "gold_helmet.png");
}

@EventHandler
public void Init(FMLInitializationEvent event)
{}

@EventHandler
public void PostInit(FMLPostInitializationEvent postEvent)
{}
}


package net.mcMercy.mod.items;

import net.mcMercy.mod.Mercy_Mod;
import net.minecraft.client.renderer.texture.IIconRegister;
import net.minecraft.item.Item;
import cpw.mods.fml.relauncher.Side;
import cpw.mods.fml.relauncher.SideOnly;


public class NCItems extends Item{

public NCItems()
{
this.setCreativeTab(getCreativeTab().tabMaterials);
}

@SideOnly(Side.CLIENT)
public void registerIcons(IIconRegister iconRegister)
{this.itemIcon = iconRegister.registerIcon(Mercy_Mod.modid + ":" + this.getUnlocalizedName());
}
}