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REGISTERED NUMBER: 10812015 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Nilda Investments Limited

Nilda Investments Limited (Registered number: 10812015)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Nilda Investments Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: N Lewis
Mrs H J Lewis





REGISTERED OFFICE: 2 Wyevale Business Park
King's Acre
Hereford
Herefordshire
HR4 7BS





REGISTERED NUMBER: 10812015 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

Nilda Investments Limited (Registered number: 10812015)

Abridged Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes €    €   
FIXED ASSETS
Tangible assets 4 23,476 22,031
Investment property 5 660,507 634,713
683,983 656,744

CURRENT ASSETS
Debtors 1,573 4,515
Cash at bank 9,526 7,145
11,099 11,660
CREDITORS
Amounts falling due within one year (435,400 ) (371,206 )
NET CURRENT LIABILITIES (424,301 ) (359,546 )
TOTAL ASSETS LESS CURRENT LIABILITIES 259,682 297,198

CAPITAL AND RESERVES
Called up share capital 114 114
Retained earnings 259,568 297,084
259,682 297,198

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.

Nilda Investments Limited (Registered number: 10812015)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 March 2025 and were signed on its behalf by:





N Lewis - Director


Nilda Investments Limited (Registered number: 10812015)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Nilda Investments 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 Euro (€).


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.

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 - 20% on cost

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.

The Investment property comprises of a freehold property which was purchased in January 2018. It is the opinion of the directors that, the fair value of the property by reference to market evidence of transaction prices of similar properties, is not materially different to the cost price.

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.

Foreign currencies
Transactions in different countries are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.

3. EMPLOYEES AND DIRECTORS

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

Nilda Investments Limited (Registered number: 10812015)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Totals
€   
COST
At 1 July 2023 56,612
Additions 10,658
At 30 June 2024 67,270
DEPRECIATION
At 1 July 2023 34,581
Charge for year 9,213
At 30 June 2024 43,794
NET BOOK VALUE
At 30 June 2024 23,476
At 30 June 2023 22,031

5. INVESTMENT PROPERTY
Total
€   
FAIR VALUE
At 1 July 2023 634,713
Additions 25,794
At 30 June 2024 660,507
NET BOOK VALUE
At 30 June 2024 660,507
At 30 June 2023 634,713

The investment property comprises of freehold property which was purchased in January 2018. In the opinion of the directors, the fair value of the property by reference to market evidence of transaction prices of similar properties, is not materially different to the cost price.