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REGISTERED NUMBER: 11459595 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Aubard & Nicholson Limited

Aubard & Nicholson Limited (Registered number: 11459595)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Aubard & Nicholson Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: A T J F Rowell
L Rowell





REGISTERED OFFICE: 4 The Paddocks Blackmore Way
Wheathampstead
St Albans
Hertfordshire
AL4 8HE





REGISTERED NUMBER: 11459595 (England and Wales)





ACCOUNTANTS: Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
EN8 7AP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Aubard & Nicholson Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aubard & Nicholson Limited for the year ended 28 February 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aubard & Nicholson Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aubard & Nicholson Limited and state those matters that we have agreed to state to the Board of Directors of Aubard & Nicholson Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aubard & Nicholson Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aubard & Nicholson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aubard & Nicholson Limited. You consider that Aubard & Nicholson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aubard & Nicholson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
EN8 7AP


Date: .............................................

Aubard & Nicholson Limited (Registered number: 11459595)

Statement of Financial Position
28 February 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,642 4,225
Investment property 5 5,000,000 5,000,000
5,004,642 5,004,225

CURRENT ASSETS
Debtors 6 262,946 168,100
Cash at bank 42,268 31,083
305,214 199,183
CREDITORS
Amounts falling due within one year 7 (71,488 ) (52,808 )
NET CURRENT ASSETS 233,726 146,375
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,238,368

5,150,600

PROVISIONS FOR LIABILITIES (555,804 ) (555,804 )
NET ASSETS 4,682,564 4,594,796

CAPITAL AND RESERVES
Called up share capital 8 1,900 1,900
Fair value reserve 1,667,413 1,667,413
Retained earnings 3,013,251 2,925,483
SHAREHOLDERS' FUNDS 4,682,564 4,594,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

Aubard & Nicholson Limited (Registered number: 11459595)

Statement of Financial Position - continued
28 February 2025


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 2 April 2025 and were signed on its behalf by:





A T J F Rowell - Director


Aubard & Nicholson Limited (Registered number: 11459595)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Aubard & Nicholson 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.

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.

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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Aubard & Nicholson Limited (Registered number: 11459595)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2024 582 5,602 6,184
Additions - 1,645 1,645
At 28 February 2025 582 7,247 7,829
DEPRECIATION
At 1 March 2024 218 1,741 1,959
Charge for year 91 1,137 1,228
At 28 February 2025 309 2,878 3,187
NET BOOK VALUE
At 28 February 2025 273 4,369 4,642
At 29 February 2024 364 3,861 4,225

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024
and 28 February 2025 5,000,000
NET BOOK VALUE
At 28 February 2025 5,000,000
At 29 February 2024 5,000,000

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2022 223,217
Valuation in 2023 2,000,000
Cost 2,776,783
5,000,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 262,946 168,100

Aubard & Nicholson Limited (Registered number: 11459595)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 46,381 27,761
Other creditors 25,107 25,047
71,488 52,808

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,900 Ordinary Shares £1 1,900 1,900