Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-27No description of principal activitytrue4The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-014falsetruefalse 05840612 2024-01-01 2024-12-31 05840612 2023-01-01 2023-12-31 05840612 2024-12-31 05840612 2023-12-31 05840612 2023-01-01 05840612 c:Director1 2024-01-01 2024-12-31 05840612 c:Director3 2024-01-01 2024-12-31 05840612 d:FreeholdInvestmentProperty 2024-12-31 05840612 d:FreeholdInvestmentProperty 2023-12-31 05840612 d:CurrentFinancialInstruments 2024-12-31 05840612 d:CurrentFinancialInstruments 2023-12-31 05840612 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05840612 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05840612 d:ShareCapital 2024-12-31 05840612 d:ShareCapital 2023-12-31 05840612 d:RetainedEarningsAccumulatedLosses 2024-12-31 05840612 d:RetainedEarningsAccumulatedLosses 2023-12-31 05840612 c:FRS102 2024-01-01 2024-12-31 05840612 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05840612 c:FullAccounts 2024-01-01 2024-12-31 05840612 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05840612 d:OtherDeferredTax 2024-12-31 05840612 d:OtherDeferredTax 2023-12-31 05840612 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 05840612










NEILSON HOLDINGS (UK) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
NEILSON HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05840612

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 3 
1,276,000
1,276,000

Current assets
  

Cash at bank and in hand
  
47,383
71,309

Creditors: amounts falling due within one year
 4 
(27,226)
(50,736)

Net current assets
  
 
 
20,157
 
 
20,573

Total assets less current liabilities
  
1,296,157
1,296,573

Provisions for liabilities
  

Deferred tax
 5 
(129,917)
(129,917)

Net assets
  
1,166,240
1,166,656


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
1,156,240
1,156,656

  
1,166,240
1,166,656


Page 1

 
NEILSON HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05840612
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.




J S Yarnall
N Crofts
Director
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
NEILSON HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Neilson Holdings (UK) Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 05840612). Its registered office is 2 Ashgate Road, Chesterfield, Derbyshire, S40 4AA. The principal activity of the Company throughout the year continued to be that of property investment.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Rental income represents the rents due for the year under operating leases all of which relate to properties in the United Kingdom.

 
2.3

Investment property

Investment property is carried at fair value determined annually by the directors and is derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit or loss for the year.

 
2.4

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Page 3

 
NEILSON HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
1,276,000



At 31 December 2024
1,276,000

The 2024 valuations were made by the directors, on an open market value for existing use basis.





4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
23,591
20,054

Other creditors
3,635
30,682

27,226
50,736



5.


Deferred taxation




2024
2023


£

£






At beginning of year
129,917
68,729


Charged to profit or loss
-
61,188



At end of year
129,917
129,917

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Property revaluation surplus
129,917
129,917

 
Page 4