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REGISTERED NUMBER: 11990461 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

NAYLOR POWELL HOLDINGS LIMITED

NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)






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


NAYLOR POWELL HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: J Birt
A Davis
R C W Wade





REGISTERED OFFICE: Unit A2 Spinnaker House
Spinnaker Road
Gloucester
Gloucestershire
GL2 5FD





REGISTERED NUMBER: 11990461 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 282,775 282,775

CURRENT ASSETS
Debtors 5 166,250 104,822

CREDITORS
Amounts falling due within one year 6 568 1,230
NET CURRENT ASSETS 165,682 103,592
TOTAL ASSETS LESS CURRENT
LIABILITIES

448,457

386,367

CREDITORS
Amounts falling due after more than one
year

7

409,535

338,305
NET ASSETS 38,922 48,062

CAPITAL AND RESERVES
Called up share capital 252 252
Share premium 47,950 47,950
Retained earnings (9,280 ) (140 )
38,922 48,062

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.

NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:




J Birt - Director A Davis - Director




R C W Wade - Director


NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)

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

1. STATUTORY INFORMATION

Naylor Powell Holdings Limited 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. 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.

Preparation of consolidated financial statements
The financial statements contain information about Naylor Powell Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investments in subsidiary undertakings are recognised at cost less any impairment.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern
The directors have considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)

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

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 30 June 2024 282,775
NET BOOK VALUE
At 30 June 2024 282,775
At 30 June 2023 282,775

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 975 976
Directors' loan accounts 165,275 103,846
166,250 104,822

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation Tax 568 1,230

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings 409,535 338,305

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
J Birt
Balance outstanding at start of year 52,673 (1,055 )
Amounts advanced 79,875 88,349
Amounts repaid (51,183 ) (34,621 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 81,365 52,673

NAYLOR POWELL HOLDINGS LIMITED (REGISTERED NUMBER: 11990461)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

A Davis
Balance outstanding at start of year 28,708 26,894
Amounts advanced 45,437 44,658
Amounts repaid (27,927 ) (42,844 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,218 28,708

R C W Wade
Balance outstanding at start of year 22,465 6,871
Amounts advanced 37,080 41,048
Amounts repaid (21,853 ) (25,454 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 37,692 22,465

Interest is being charged at the prevailing HMRC rate on the loans to the directors and there are no set repayment terms.

9. RELATED PARTY DISCLOSURES

The company wholly own a subsidiary, Naylor Powell Ltd whose registered office is located at Unit A2 Spinnaker House Spinnaker Road, Hempsted, Gloucester, GL2 5FD, UK.

At the year end there was an amount owed to Naylor Powell Ltd of £409,536 (2023: £338,305).