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NELSON INVESTMENTS LIMITED

Registered Number
10184660
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

NELSON INVESTMENTS LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

NELSON, Jason
NELSON, John

Registered Address

Nelson Distribution Ltd C/O Nelson Distribution Ltd
Goods Road Industrial Estate
Belper
DE56 1UU

Registered Number

10184660 (England and Wales)
NELSON INVESTMENTS LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property31,600,0001,600,000
1,600,0001,600,000
Current assets
Debtors16,15352,320
Cash at bank and on hand367,442336,704
383,595389,024
Creditors amounts falling due within one year4(167,758)(166,946)
Net current assets (liabilities)215,837222,078
Total assets less current liabilities1,815,8371,822,078
Net assets1,815,8371,822,078
Capital and reserves
Called up share capital1,727,2711,727,271
Revaluation reserve37,50040,500
Profit and loss account51,06654,307
Shareholders' funds1,815,8371,822,078
The financial statements were approved and authorised for issue by the Board of Directors on 27 January 2025, and are signed on its behalf by:
NELSON, Jason
Director
NELSON, John
Director

Registered Company No. 10184660
NELSON INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property
Fair value at 31 May 2024 is represented by valuation in 2021 £1,600,000 If the investment property had not been revalued it would have been included at the historical cost of £1,550,000 Investment property was valued on an open market basis on 6 April 2021 by David Brown Commercial

£
Fair value at 01 June 231,600,000
At 31 May 241,600,000
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables131,688113,623
Taxation and social security33,27050,523
Accrued liabilities and deferred income2,8002,800
Total167,758166,946
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.