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REGISTERED NUMBER: 12401474 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

D.NASH DEVELOPMENTS LTD

D.NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 12401474)

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


D.NASH DEVELOPMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: D J Brough
D J Nash





SECRETARY: L J Homer





REGISTERED OFFICE: Highfield Farm
Middle Lane
Birmingham
B38 0DX





REGISTERED NUMBER: 12401474 (England and Wales)





ACCOUNTANTS: Prime
Chartered Accountants
5 Argosy Court
Scimitar Way
Whitley Business Park
Coventry
CV3 4GA

D.NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 12401474)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 3 2,092,752 1,515,551

CURRENT ASSETS
Debtors 4 21,618 72,290
Cash at bank 52,990 81,999
74,608 154,289
CREDITORS
Amounts falling due within one year 5 1,740,997 1,275,718
NET CURRENT LIABILITIES (1,666,389 ) (1,121,429 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

426,363

394,122

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 426,263 394,022
426,363 394,122

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 30 May 2025 and were signed on its behalf by:





D J Nash - Director


D.NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 12401474)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Going concern
The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it's financial statements.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

D.NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 12401474)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


3. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 February 2024 1,478,452 65,205 1,670 1,545,327
Additions 563,027 36,279 3,031 602,337
At 31 January 2025 2,041,479 101,484 4,701 2,147,664
DEPRECIATION
At 1 February 2024 - 28,525 1,251 29,776
Charge for year - 23,961 1,175 25,136
At 31 January 2025 - 52,486 2,426 54,912
NET BOOK VALUE
At 31 January 2025 2,041,479 48,998 2,275 2,092,752
At 31 January 2024 1,478,452 36,680 419 1,515,551

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,719 17,474
Other debtors 1,899 54,816
21,618 72,290

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 906 30,209
Taxation and social security 13,185 16,176
Other creditors 1,726,906 1,229,333
1,740,997 1,275,718