IRIS Accounts Production v24.3.2.46 04337506 director 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043375062023-12-31043375062024-12-31043375062024-01-012024-12-31043375062022-12-31043375062023-01-012023-12-31043375062023-12-3104337506ns15:EnglandWales2024-01-012024-12-3104337506ns14:PoundSterling2024-01-012024-12-3104337506ns10:Director12024-01-012024-12-3104337506ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3104337506ns10:SmallEntities2024-01-012024-12-3104337506ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3104337506ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3104337506ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104337506ns10:FullAccounts2024-01-012024-12-310433750612024-01-012024-12-3104337506ns5:CurrentFinancialInstruments2024-12-3104337506ns5:CurrentFinancialInstruments2023-12-3104337506ns5:ShareCapital2024-12-3104337506ns5:ShareCapital2023-12-3104337506ns5:RetainedEarningsAccumulatedLosses2024-12-3104337506ns5:RetainedEarningsAccumulatedLosses2023-12-3104337506ns10:RegisteredOffice2024-01-012024-12-3104337506ns5:NetGoodwill2024-01-012024-12-3104337506ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3104337506ns5:PlantMachinery2024-01-012024-12-3104337506ns5:NetGoodwill2023-12-3104337506ns5:NetGoodwill2024-12-3104337506ns5:NetGoodwill2023-12-3104337506ns5:PlantMachinery2023-12-3104337506ns5:PlantMachinery2024-12-3104337506ns5:PlantMachinery2023-12-3104337506ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3104337506ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 04337506 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

A Nelson & Son Limited

A Nelson & Son Limited (Registered number: 04337506)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


A Nelson & Son Limited (Registered number: 04337506)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,372 2,915
17,372 2,915

CURRENT ASSETS
Stocks - 1,000
Debtors 6 10,879 11,989
Cash at bank 21,084 81,323
31,963 94,312
CREDITORS
Amounts falling due within one year 7 29,170 64,247
NET CURRENT ASSETS 2,793 30,065
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,165

32,980

PROVISIONS FOR LIABILITIES 554 554
NET ASSETS 19,611 32,426

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,511 32,326
19,611 32,426

A Nelson & Son Limited (Registered number: 04337506)

Balance Sheet - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 14 March 2025 and were signed by:





W G Nelson - Director


A Nelson & Son Limited (Registered number: 04337506)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

A Nelson & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04337506

Registered office: Boundary Cottage
Oxenholme Lane
Natland
Kendal
LA9 7QH

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill acquired on the acquisition of the business was written off over 20 years and is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


A Nelson & Son Limited (Registered number: 04337506)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 15,000
AMORTISATION
At 1 January 2024
and 31 December 2024 15,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

A Nelson & Son Limited (Registered number: 04337506)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 31,762
Additions 21,555
Disposals (30,065 )
At 31 December 2024 23,252
DEPRECIATION
At 1 January 2024 28,847
Charge for year 4,263
Eliminated on disposal (27,230 )
At 31 December 2024 5,880
NET BOOK VALUE
At 31 December 2024 17,372
At 31 December 2023 2,915

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 5,080 11,346
Other debtors 5,799 643
10,879 11,989

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 5,327 1,130
Taxation and social security 487 11,360
Other creditors 23,356 51,757
29,170 64,247