IRIS Accounts Production v25.2.0.378 06432653 Board of Directors 1.4.24 31.3.25 31.3.25 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064326532024-03-31064326532025-03-31064326532024-04-012025-03-31064326532023-03-31064326532023-04-012024-03-31064326532024-03-3106432653ns15:EnglandWales2024-04-012025-03-3106432653ns14:PoundSterling2024-04-012025-03-3106432653ns10:Director12024-04-012025-03-3106432653ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3106432653ns10:SmallEntities2024-04-012025-03-3106432653ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3106432653ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3106432653ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3106432653ns10:FullAccounts2024-04-012025-03-3106432653ns10:Director22024-04-012025-03-3106432653ns10:Director32024-04-012025-03-3106432653ns10:Director42024-04-012025-03-3106432653ns10:CompanySecretary12024-04-012025-03-3106432653ns10:RegisteredOffice2024-04-012025-03-3106432653ns5:CurrentFinancialInstruments2025-03-3106432653ns5:CurrentFinancialInstruments2024-03-3106432653ns5:Non-currentFinancialInstruments2025-03-3106432653ns5:Non-currentFinancialInstruments2024-03-3106432653ns5:ShareCapital2025-03-3106432653ns5:ShareCapital2024-03-3106432653ns5:RetainedEarningsAccumulatedLosses2025-03-3106432653ns5:RetainedEarningsAccumulatedLosses2024-03-3106432653ns5:PlantMachinery2024-04-012025-03-3106432653ns5:FurnitureFittings2024-04-012025-03-3106432653ns5:MotorVehicles2024-04-012025-03-3106432653ns5:LandBuildings2024-03-3106432653ns5:PlantMachinery2024-03-3106432653ns5:FurnitureFittings2024-03-3106432653ns5:MotorVehicles2024-03-3106432653ns5:LandBuildings2024-04-012025-03-3106432653ns5:LandBuildings2025-03-3106432653ns5:PlantMachinery2025-03-3106432653ns5:FurnitureFittings2025-03-3106432653ns5:MotorVehicles2025-03-3106432653ns5:LandBuildings2024-03-3106432653ns5:PlantMachinery2024-03-3106432653ns5:FurnitureFittings2024-03-3106432653ns5:MotorVehicles2024-03-3106432653ns5:CostValuation2024-03-31064326531ns10:Director12024-03-31064326531ns10:Director12023-03-31064326531ns10:Director12024-04-012025-03-31064326531ns10:Director12023-04-012024-03-31064326531ns10:Director12025-03-31064326531ns10:Director12024-03-31
REGISTERED NUMBER: 06432653 (England and Wales)








Unaudited Financial Statements

for the Year Ended

31 March 2025

for

N.E.Downing (Holdings) Limited

N.E.Downing (Holdings) Limited (Registered number: 06432653)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N.E.Downing (Holdings) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: S E Downing
Mrs S K Downing
W S Downing
Mrs L H Griffiths





SECRETARY: W S Downing





REGISTERED OFFICE: 68/72 Mount Pleasant
Quarry Bank
Brierley Hill
West Midlands
DY5 2YS





REGISTERED NUMBER: 06432653 (England and Wales)





ACCOUNTANTS: Nicklin Accountancy Services Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

N.E.Downing (Holdings) Limited (Registered number: 06432653)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,751,849 2,763,041
Investments 5 20,000 20,000
2,771,849 2,783,041

CURRENT ASSETS
Debtors 6 14,523 3,000
Cash at bank 364,940 9,621
379,463 12,621
CREDITORS
Amounts falling due within one year 7 661,279 318,752
NET CURRENT LIABILITIES (281,816 ) (306,131 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,490,033

2,476,910

CREDITORS
Amounts falling due after more than one year 8 (23,937 ) -

PROVISIONS FOR LIABILITIES (184,975 ) (214,325 )
NET ASSETS 2,281,121 2,262,585

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 2,261,121 2,242,585
SHAREHOLDERS' FUNDS 2,281,121 2,262,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

N.E.Downing (Holdings) Limited (Registered number: 06432653)

Balance Sheet - continued
31 March 2025


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 25 June 2025 and were signed on its behalf by:





S E Downing - Director


N.E.Downing (Holdings) Limited (Registered number: 06432653)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

N.E.Downing (Holdings) 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.

Preparation of consolidated financial statements
The financial statements contain information about N.E.Downing (Holdings) 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.

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.
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance

No depreciation is provided on freehold buildings as it is the company's policy to maintain its property in good condition to preserve its residual value such that any depreciation is immaterial. Maintenance is regularly undertaken and charged to profit and loss account.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

N.E.Downing (Holdings) Limited (Registered number: 06432653)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 1,780,089 112,316 175,712 1,080,834 3,148,951
Additions - 5,454 6,659 160,700 172,813
Disposals - - - (145,179 ) (145,179 )
At 31 March 2025 1,780,089 117,770 182,371 1,096,355 3,176,585
DEPRECIATION
At 1 April 2024 - 73,189 94,988 217,733 385,910
Charge for year - 4,458 8,739 94,777 107,974
Eliminated on disposal - - - (69,148 ) (69,148 )
At 31 March 2025 - 77,647 103,727 243,362 424,736
NET BOOK VALUE
At 31 March 2025 1,780,089 40,123 78,644 852,993 2,751,849
At 31 March 2024 1,780,089 39,127 80,724 863,101 2,763,041

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 20,000
NET BOOK VALUE
At 31 March 2025 20,000
At 31 March 2024 20,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 14,523 3,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 7,979 -
Amounts owed to subsidiary 586,655 205,687
Tax 1,065 -
Social security and other taxes 15,680 8,619
Other creditors 1,500 1,500
Accrued expenses 48,400 102,946
661,279 318,752

N.E.Downing (Holdings) Limited (Registered number: 06432653)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 23,937 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
S E Downing
Balance outstanding at start of year - -
Amounts advanced 14,523 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,523 -