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REGISTERED NUMBER: 12420083 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Nigill Ltd

Nigill Ltd (Registered number: 12420083)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Nigill Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: N P Knight
Mrs G Lambrenos





REGISTERED OFFICE: The Coach House
Mill Lane
Aughton
Ormskirk
Lancashire
L39 7HJ





REGISTERED NUMBER: 12420083 (England and Wales)





ACCOUNTANTS: Harding & Humphries
5 Victoria Buildings
Victoria Road
Freshfield
Liverpool
Merseyside
L37 7DB

Nigill Ltd (Registered number: 12420083)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 551,511 553,349

CURRENT ASSETS
Debtors 5 5,311 4,565
Cash at bank 9,954 10,520
15,265 15,085
CREDITORS
Amounts falling due within one year 6 294,649 304,031
NET CURRENT LIABILITIES (279,384 ) (288,946 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

272,127

264,403

CREDITORS
Amounts falling due after more than one
year

7

261,008

261,002
NET ASSETS 11,119 3,401

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 11,117 3,399
SHAREHOLDERS' FUNDS 11,119 3,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:



N P Knight - Director



Mrs G Lambrenos - Director


Nigill Ltd (Registered number: 12420083)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Nigill Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture and furnishings - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.

Investment property
In accordance with section 16 of the Financial Reporting Standard (FRS) 102 which uses fair value accounting rules no depreciation is provided in respect of freehold investment properties. This is a departure from the requirements of the Companies Act 2006 which requires properties to be depreciated. The property owned by the company is held for investment purposes and not for consumption. The Directors believe that this is necessary for the accounts to give a true and fair view.

3. EMPLOYEES AND DIRECTORS

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

Nigill Ltd (Registered number: 12420083)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Furniture Fixtures
Freehold and and
property furnishings fittings Totals
£    £    £    £   
COST
At 1 February 2024 543,709 6,304 15,071 565,084
Additions - 764 - 764
At 31 January 2025 543,709 7,068 15,071 565,848
DEPRECIATION
At 1 February 2024 - 3,397 8,338 11,735
Charge for year - 919 1,683 2,602
At 31 January 2025 - 4,316 10,021 14,337
NET BOOK VALUE
At 31 January 2025 543,709 2,752 5,050 551,511
At 31 January 2024 543,709 2,907 6,733 553,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 3,825 3,825
Other debtors 1,486 740
5,311 4,565

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors 3,824 3,825
Taxation and social security 2,291 2,344
Other creditors 288,534 297,862
294,649 304,031

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.25 31.1.24
£    £   
Other creditors 261,008 261,002

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 261,008 261,002