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Registered number: 04973391









NASMYTH INDUSTRIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
NASMYTH INDUSTRIES LIMITED
REGISTERED NUMBER: 04973391

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
180,100
180,100

  
180,100
180,100

  

  

Creditors: amounts falling due within one year
 5 
(284,003)
(284,003)

Net current liabilities
  
 
 
(284,003)
 
 
(284,003)

Total assets less current liabilities
  
(103,903)
(103,903)

  

Net liabilities
  
(103,903)
(103,903)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
 7 
(103,904)
(103,904)

  
(103,903)
(103,903)


For the year ended 30 April 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
NASMYTH INDUSTRIES LIMITED
REGISTERED NUMBER: 04973391
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Rooney
Director

Date: 4 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
NASMYTH INDUSTRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Nasmyth Industries Limited is a private company, limited by shares, incorporated in England, United Kingdom. The Company's registered number is 04973391 and the registered office is Nasmyth House, Coventry Road, Exhall, Coventry, CV7 9FT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentation currency of the financial statements is Pound Sterling and amounts have been rounded to the nearest whole Pound.

  
2.2

Group accounts exemption

The financial statements contain information about Nasmyth Industries Limited as an individual company and do not contain consolidated financial information as the parent of a group. The Company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements as the group which it is the parent company of qualifies as a small group.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. 

  
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like amounts owed to group undertakings.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

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NASMYTH INDUSTRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments








Investments in subsidiary companies

£



Cost


At 1 May 2023
259,307



At 30 April 2024

259,307



Impairment


At 1 May 2023
79,207



At 30 April 2024

79,207



Net book value



At 30 April 2024
180,100



At 30 April 2023
180,100


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
284,003
284,003



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


Page 4

 
NASMYTH INDUSTRIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Reserves

Profit and loss account

This reserve records all current and prior period retained profits and losses.


8.


Contingencies and commitments

Guarantees
The Company has given cross guarantees in respect of bank loans of group companies amounting to £17,784,000 (2023: £15,313,000).
The Company has given a guarantee in respect of other loans of a fellow subsidiary undertaking amounting to £14,896,000 (2023: £7,500,000).


9.


Controlling party

At the year end the parent company is Nasmyth Group Limited. The registered office address is 4th Floor, 24 Old Bond Street, London, W1S 4AW.

 
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