2023-05-012024-04-302024-04-30false11935619Nest Builders Sussex 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Nest Builders Sussex Ltd

Registered Number
11935619
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Nest Builders Sussex Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Robert Brown
James Tullett

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

11935619 (England and Wales)
Nest Builders Sussex Ltd
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets315,88217,259
15,88217,259
Current assets
Stocks4-80,000
Debtors513,80258,433
Cash at bank and on hand55,34326,519
69,145164,952
Creditors amounts falling due within one year6(43,332)(49,154)
Net current assets (liabilities)25,813115,798
Total assets less current liabilities41,695133,057
Creditors amounts falling due after one year7(19,929)(16,565)
Provisions for liabilities8(3,018)(3,279)
Net assets18,748113,213
Capital and reserves
Called up share capital22
Profit and loss account18,746113,211
Shareholders' funds18,748113,213
The financial statements were approved and authorised for issue by the Board of Directors on 5 November 2024, and are signed on its behalf by:
Robert Brown
Director
Registered Company No. 11935619
Nest Builders Sussex Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2325,551
At 30 April 2425,551
Depreciation and impairment
At 01 May 238,292
Charge for year1,377
At 30 April 249,669
Net book value
At 30 April 2415,882
At 30 April 2317,259
4.Stocks

2024

2023

££
Work in progress-80,000
Total-80,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables330-
Other debtors11,56956,542
Prepayments and accrued income1,9031,891
Total13,80258,433
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts9,95723,585
Taxation and social security12,17225,319
Other creditors20,951-
Accrued liabilities and deferred income252250
Total43,33249,154
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts19,92916,565
Total19,92916,565
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,0183,279
Total3,0183,279