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REGISTERED NUMBER: 00535944 (England and Wales)















NOCK DEIGHTON & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


NOCK DEIGHTON & SON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: Mr. D.M. Deighton



REGISTERED OFFICE: 7 East Castle Street
Bridgnorth
Shropshire
WV16 4AL



REGISTERED NUMBER: 00535944 (England and Wales)



ACCOUNTANTS: Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU



BANKERS: Barclays Bank plc
High Street
Leicester
LE87 2BB

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NOCK DEIGHTON & SON LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nock Deighton & Son Limited for the year ended 30 June 2023 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Nock Deighton & Son Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nock Deighton & Son Limited and state those matters that we have agreed to state to the director of Nock Deighton & Son Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nock Deighton & Son Limited and its director for our work or for this report.

It is your duty to ensure that Nock Deighton & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nock Deighton & Son Limited. You consider that Nock Deighton & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nock Deighton & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU


5 October 2023

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2 2
Investments 5 222,915 229,616
Investment property 6 500,000 400,000
722,917 629,618

CURRENT ASSETS
Debtors 7 3,035 2,297
Cash at bank 4,610 13,466
7,645 15,763
CREDITORS
Amounts falling due within one year 8 8,782 8,577
NET CURRENT (LIABILITIES)/ASSETS (1,137 ) 7,186
TOTAL ASSETS LESS CURRENT
LIABILITIES

721,780

636,804

PROVISIONS FOR LIABILITIES 48,697 10,730
NET ASSETS 673,083 626,074

CAPITAL AND RESERVES
Called up share capital 7,500 7,500
Fair value reserve 9 455,706 397,484
Retained earnings 209,877 221,090
SHAREHOLDERS' FUNDS 673,083 626,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2023


The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2023 and were signed by:





Mr. D.M. Deighton - Director


NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Nock Deighton & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net sales of goods/services, excluding value added tax

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2022
and 30 June 2023 2,353
DEPRECIATION
At 1 July 2022
and 30 June 2023 2,351
NET BOOK VALUE
At 30 June 2023 2
At 30 June 2022 2

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 July 2022 229,616
Disposals (3,388 )
Revaluations (3,313 )
At 30 June 2023 222,915
NET BOOK VALUE
At 30 June 2023 222,915
At 30 June 2022 229,616

Cost or valuation at 30 June 2023 is represented by:

Other
investments
£   
Valuation in 2014 24,842
Valuation in 2015 (10,520 )
Valuation in 2016 4,683
Valuation in 2017 14,513
Valuation in 2018 1,146
Valuation in 2019 10,156
Valuation in 2020 3,094
Valuation in 2021 13,610
Valuation in 2022 (24,595 )
Valuation in 2023 (3,313 )
Cost 189,299
222,915

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022 400,000
Restatement to fair value 100,000
At 30 June 2023 500,000
NET BOOK VALUE
At 30 June 2023 500,000
At 30 June 2022 400,000

Fair value at 30 June 2023 is represented by:
£   
Valuation in 2017 541,186
Valuation in 2020 (350,000 )
Valuation in 2022 100,000
Valuation in 2023 100,000
Cost 108,814
500,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 298 205
Other debtors 2,737 2,092
3,035 2,297

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 3,939 3,929
Other creditors 4,843 4,648
8,782 8,577

9. RESERVES
Fair
value
reserve
£   
At 1 July 2022 397,484
Restatement to fair value 58,222

At 30 June 2023 455,706

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


10. CONTROL

The control of the company is exercised by Susannah M. Harris, by virtue of her shareholdings.