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REGISTERED NUMBER: 13135461 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

NELMES DAY LTD

NELMES DAY LTD (REGISTERED NUMBER: 13135461)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NELMES DAY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: J Day
Mrs J Day





SECRETARY:





REGISTERED OFFICE: 367B Church Road
Frampton Cotterell
Bristol
BS36 2AQ





REGISTERED NUMBER: 13135461 (England and Wales)





ACCOUNTANTS: Keller & Co
367b Church Road
Frampton Cotterell
Bristol
BS36 2AQ

NELMES DAY LTD (REGISTERED NUMBER: 13135461)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,500 497
Investment property 5 673,581 354,114
678,081 354,611

CURRENT ASSETS
Stocks 72,467 254,926
Debtors 6 769 4,050
Cash at bank 12,247 2,626
85,483 261,602
CREDITORS
Amounts falling due within one year 7 (457,286 ) (562,061 )
NET CURRENT LIABILITIES (371,803 ) (300,459 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

306,278

54,152

CREDITORS
Amounts falling due after more than one
year

8

(207,500

)

-

PROVISIONS FOR LIABILITIES (4,823 ) -
NET ASSETS 93,955 54,152

CAPITAL AND RESERVES
Called up share capital 4 4
Fair value reserve 9 20,886 -
Retained earnings 73,065 54,148
93,955 54,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

NELMES DAY LTD (REGISTERED NUMBER: 13135461)

BALANCE SHEET - continued
30 JUNE 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 20 November 2024 and were signed on its behalf by:





J Day - Director


NELMES DAY LTD (REGISTERED NUMBER: 13135461)

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

1. STATUTORY INFORMATION

Nelmes Day 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance
Computer equipment - Straight line over 3 years

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

NELMES DAY LTD (REGISTERED NUMBER: 13135461)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 358 1,550 1,908
Additions 5,055 - 5,055
At 30 June 2024 5,413 1,550 6,963
DEPRECIATION
At 1 July 2023 119 1,292 1,411
Charge for year 794 258 1,052
At 30 June 2024 913 1,550 2,463
NET BOOK VALUE
At 30 June 2024 4,500 - 4,500
At 30 June 2023 239 258 497

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 354,114
Additions 298,581
Revaluations 20,886
At 30 June 2024 673,581
NET BOOK VALUE
At 30 June 2024 673,581
At 30 June 2023 354,114

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2024 20,886
Cost 652,695
673,581

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 769 -
Other debtors - 4,050
769 4,050

NELMES DAY LTD (REGISTERED NUMBER: 13135461)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 8,064 14,298
Other creditors 449,222 547,763
457,286 562,061

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 207,500 -

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 87,500 -

9. RESERVES
Fair
value
reserve
£   
Investment prop revaluation 20,886

At 30 June 2024 20,886

10. RELATED PARTY DISCLOSURES

At the end of the period, the company owed related parties £411,159.38 (30/06/2023 - £543,188).