Company registration number 00342011 (England and Wales)
NAYLOR BROS. (DENBY DALE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
NAYLOR BROS. (DENBY DALE) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
NAYLOR BROS. (DENBY DALE) LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
5,000
5,000
Net current assets
5,000
5,000
Capital and reserves
Called up share capital
4
2,000
2,000
Profit and loss reserves
3,000
3,000
Total equity
5,000
5,000

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 June 2025 and are signed on its behalf by:
J D M Berry
Director
Company registration number 00342011 (England and Wales)
NAYLOR BROS. (DENBY DALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Naylor Bros. (Denby Dale) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Myers House, Barr Street, Off Leeds Road, Huddersfield, HD1 6PB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Office and management
2
2
NAYLOR BROS. (DENBY DALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
5,000
5,000
4
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
3,000
3,000
2,000
2,000
5
Related party transactions

The Company is a wholly owned subsidiary of Isaac Timmins Limited, and as such has taken advantage of the exemption permitted by FRS102 Section 33 'Related Party Disclosures' not to provide disclosures of transactions entered into with the parent company or other wholly owned subsidiaries within the group. The consolidated financial statement can be obtained from Companies House.

6
Ultimate controlling party

The Company's immediate parent undertaking is Myers Group 1959 Ltd and its ultimate parent company is Isaac Timmins Limited. The directors do not consider there to be a single ultimate controlling party.

The following are the parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Isaac Timmins Limited
Smallest group
None
2024-09-302023-10-01falsefalsetrue11 June 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityA J M BerryMr J D M Berry003420112023-10-012024-09-30003420112024-09-30003420112023-09-3000342011core:ShareCapital2024-09-3000342011core:ShareCapital2023-09-3000342011core:RetainedEarningsAccumulatedLosses2024-09-3000342011core:RetainedEarningsAccumulatedLosses2023-09-3000342011core:ShareCapitalOrdinaryShareClass12024-09-3000342011core:ShareCapitalOrdinaryShareClass12023-09-3000342011bus:Director22023-10-012024-09-30003420112022-10-012023-09-3000342011core:CurrentFinancialInstruments2024-09-3000342011core:CurrentFinancialInstruments2023-09-3000342011bus:OrdinaryShareClass12023-10-012024-09-3000342011bus:OrdinaryShareClass12024-09-3000342011bus:OrdinaryShareClass12023-09-3000342011bus:EntityNoLongerTradingButTradedInPast2023-10-012024-09-3000342011bus:PrivateLimitedCompanyLtd2023-10-012024-09-3000342011bus:SmallCompaniesRegimeForAccounts2023-10-012024-09-3000342011bus:FRS1022023-10-012024-09-3000342011bus:AuditExemptWithAccountantsReport2023-10-012024-09-3000342011bus:Director12023-10-012024-09-3000342011bus:FullAccounts2023-10-012024-09-30xbrli:purexbrli:sharesiso4217:GBP