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NELSON HONEY UK LIMITED

Registered Number
03467476
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

NELSON HONEY UK LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

P A L Cropp
S R D Wallace

Company Secretary

CROPP, Bronwen

Registered Address

2b Ladygrove Business Park
Gloucester Road
Mitcheldean
GL17 0DS

Registered Number

03467476 (England and Wales)
NELSON HONEY UK LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,194660
2,194660
Current assets
Stocks4300,801357,437
Debtors48,20543,849
Cash at bank and on hand26,23966,871
375,245468,157
Creditors amounts falling due within one year5(8,574)(91,702)
Net current assets (liabilities)366,671376,455
Total assets less current liabilities368,865377,115
Provisions for liabilities6-(125)
Net assets368,865376,990
Capital and reserves
Called up share capital100100
Profit and loss account368,765376,890
Shareholders' funds368,865376,990
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
S R D Wallace
Director
Registered Company No. 03467476
NELSON HONEY UK LIMITED
Notes to the Financial Statements
for the year ended 31 July 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 August 239,46813,50222,970
Additions-2,2652,265
At 31 July 249,46815,76725,235
Depreciation and impairment
At 01 August 239,46812,84222,310
Charge for year-731731
At 31 July 249,46813,57323,041
Net book value
At 31 July 24-2,1942,194
At 31 July 23-660660
4.Stocks

2024

2023

££
Raw materials and consumables300,801357,437
Total300,801357,437
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,91188,754
Taxation and social security814123
Accrued liabilities and deferred income4,8492,825
Total8,57491,702
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-125
Total-125
7.Other commitments
At 31 July 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those assets of £8,500 (2023: £17,600).
8.Related party transactions
During the year the company purchased goods amounting to £114,705 (2023: £177,596) from Nelson Honey & Marketing (NZ) Ltd a company in which Mr P Cropp is a shareholder. At the end of the year the company owed £nil (2023: £85,385) to Nelson Honey & Marketing (NZ) Ltd