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REGISTERED NUMBER: 07222414 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

NIGHTINGALE PARTNERS LTD

NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

NIGHTINGALE PARTNERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R J H Mitchell
J W H Turner
R H B Pope





REGISTERED OFFICE: 3 Mandeville Place
London
W1U 3AP





REGISTERED NUMBER: 07222414 (England and Wales)





ACCOUNTANTS: Buchanan & Associates Limited
Mayden House
Main Road
Long Bennington
Nottinghamshire
NG23 5DJ

NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 7,517 9,302
Investments 6 378 378
7,895 9,680

CURRENT ASSETS
Debtors 7 225,883 64,420
Cash at bank 214,356 82,546
440,239 146,966
CREDITORS
Amounts falling due within one year 8 356,557 41,350
NET CURRENT ASSETS 83,682 105,616
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,577

115,296

PROVISIONS FOR LIABILITIES 1,879 1,767
NET ASSETS 89,698 113,529

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 79,698 103,529
SHAREHOLDERS' FUNDS 89,698 113,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)

BALANCE SHEET - continued
30 APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by:




R H B Pope - Director



R J H Mitchell - Director


NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Nightingale Partners Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable for services net of VAT.

Revenue is recognised when substantially all the risks and rewards have passed to the customer and rights to receive economic benefits are established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 10% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 27,819
Additions 2,663
Disposals (12,813 )
At 30 April 2024 17,669
DEPRECIATION
At 1 May 2023 18,517
Charge for year 2,011
Eliminated on disposal (10,376 )
At 30 April 2024 10,152
NET BOOK VALUE
At 30 April 2024 7,517
At 30 April 2023 9,302

6. FIXED ASSET INVESTMENTS
Interest
in other
participating
interests
£   
COST
At 1 May 2023
and 30 April 2024 378
NET BOOK VALUE
At 30 April 2024 378
At 30 April 2023 378

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 184,030 22,800
Amounts owed by group undertakings 925 925
Other debtors 40,928 40,695
225,883 64,420

NIGHTINGALE PARTNERS LTD (REGISTERED NUMBER: 07222414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 93,974 17,897
Amounts owed to group undertakings - 236
Taxation and social security 102,791 9,312
Other creditors 159,792 13,905
356,557 41,350

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 44,121 74,035
Between one and five years 27,873 51,608
71,994 125,643

10. ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking is Nightingale Holdco Limited a company incorporated in England and Wales, whose registered office is at 3, Mandeville Place, London, W1U 3AP.

In the opinion of the directors there is no ultimate controlling party.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NIGHTINGALE PARTNERS LTD

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Nightingale Partners Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Nightingale Partners Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nightingale Partners Ltd and state those matters that we have agreed to state to the Board of Directors of Nightingale Partners Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nightingale Partners Ltd 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 Nightingale Partners Ltd. You consider that Nightingale Partners Ltd 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 Nightingale Partners Ltd. 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.






Buchanan & Associates Limited
Mayden House
Main Road
Long Bennington
Nottinghamshire
NG23 5DJ


16 August 2024