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REGISTERED NUMBER: 07033275 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

NYOS (YORK) LIMITED

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

Contents of the Financial Statements
for the Year Ended 30th September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NYOS (YORK) LIMITED

Company Information
for the Year Ended 30th September 2024







DIRECTORS: Mr S Boyle
Mr E M G Britton
Mr S A B Budgen
Mr N C Carrington
Mr M A Fountain
Mr A J Gibbon
Mr N Hunt
Mr C Jowett
Mr A C Maury
Mr S Pai
Mr I A Whitaker
Mr H R Williams
Mr S Auplish
Mr T Yeoman
Mr D Cash





REGISTERED OFFICE: Clifton Park Hospital
Shipton Road
York
North Yorkshire
YO30 5RA





REGISTERED NUMBER: 07033275 (England and Wales)





ACCOUNTANTS: Harrison Blakeley Accountancy Limited
21 Church Street
Horbury
Wakefield
West Yorkshire
WF4 6LT

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

Balance Sheet
30th September 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,393,996 4,166,253
Investments 6 10 10
2,394,006 4,166,263

CURRENT ASSETS
Debtors 7 103,796 161,275
Cash at bank 406,812 365,685
510,608 526,960
CREDITORS
Amounts falling due within one year 8 188,921 233,794
NET CURRENT ASSETS 321,687 293,166
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,715,693

4,459,429

CREDITORS
Amounts falling due after more than one
year

9

(256,906

)

(335,629

)

PROVISIONS FOR LIABILITIES (35,329 ) (335,317 )
NET ASSETS 2,423,458 3,788,483

CAPITAL AND RESERVES
Called up share capital 10 625 625
Share premium 149,880 149,880
Revaluation reserve 11 - 1,747,318
Retained earnings 2,272,953 1,890,660
SHAREHOLDERS' FUNDS 2,423,458 3,788,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

Balance Sheet - continued
30th September 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 16th May 2025 and were signed on its behalf by:





Mr A J Gibbon - Director


NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

Notes to the Financial Statements
for the Year Ended 30th September 2024


1. STATUTORY INFORMATION

Nyos (York) 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.

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, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of three years.

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.
Freehold property - Revalued at fair value
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

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.


NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

Notes to the Financial Statements - continued
for the Year Ended 30th September 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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 425,000
AMORTISATION
At 1st October 2023
and 30th September 2024 425,000
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

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


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1st October 2023 4,000,000 653,412 4,653,412
Revaluations (1,747,318 ) - (1,747,318 )
At 30th September 2024 2,252,682 653,412 2,906,094
DEPRECIATION
At 1st October 2023 - 487,159 487,159
Charge for year - 24,939 24,939
At 30th September 2024 - 512,098 512,098
NET BOOK VALUE
At 30th September 2024 2,252,682 141,314 2,393,996
At 30th September 2023 4,000,000 166,253 4,166,253

Land and buildings were originally revalued in 2016 with an uplift of £1,747,318. This has been reversed in 2024, back to historical cost, which better reflects the current market conditions.

6. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1st October 2023
and 30th September 2024 10
NET BOOK VALUE
At 30th September 2024 10
At 30th September 2023 10

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 95,498 143,771
Other debtors 8,298 17,504
103,796 161,275

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

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


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts 95,742 124,707
Trade creditors 1,640 48,980
Taxation and social security 56,352 44,334
Other creditors 35,187 15,773
188,921 233,794

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/9/24 30/9/23
£    £   
Bank loans 256,906 335,629

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 74,104 116,104

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 30/9/23
value: £    £   
240 Ordinary A £1 240 240
384 Ordinary B £1 384 384
1 CMA Special Share £1 1 1
625 625

11. RESERVES
Revaluation
reserve
£   
At 1st October 2023 1,747,318
Revaluation in year (1,747,318 )

At 30th September 2024 -

NYOS (YORK) LIMITED (REGISTERED NUMBER: 07033275)

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


12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30/9/24 30/9/23
£    £   
Mr S Pai
Balance outstanding at start of year 10,000 10,000
Amounts repaid (10,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 10,000

Mr T Yeoman
Balance outstanding at start of year - 10,000
Amounts repaid - (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £479,111 (2023 - £270,000) were paid to the directors .

The company owns 49% of its associate, Clifton Park Hospital Limited (11140716).

During the year to 30th September 2024 and 2023 the company received rent at market rates and dividend income from Clifton Park Hospital Limited as follows: -

2024 2023

Rental income £83,300 £83,300
Dividends received £490,000 -