1 April 2024 false No description of principal activity Taxfiler 2024.6 12069077business:PrivateLimitedCompanyLtd2024-04-012025-03-31 120690772024-03-31 120690772024-04-012025-03-31 12069077business:AuditExemptWithAccountantsReport2024-04-012025-03-31 12069077business:FilletedAccounts2024-04-012025-03-31 120690772025-03-31 12069077business:Director12024-04-012025-03-31 12069077business:RegisteredOffice2024-04-012025-03-31 120690772024-03-31 12069077core:WithinOneYear2025-03-31 12069077core:WithinOneYear2024-03-31 12069077core:AfterOneYear2025-03-31 12069077core:AfterOneYear2024-03-31 12069077core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 12069077core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 12069077core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 12069077core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 12069077core:PreviouslyStatedAmount2025-03-31 12069077core:PreviouslyStatedAmount2024-03-31 12069077business:SmallEntities2024-04-012025-03-31 12069077countries:EnglandWales2024-04-012025-03-31 12069077core:PlantMachinery2024-04-012025-03-31 12069077core:PlantMachinery2024-03-31 12069077core:PlantMachinery2025-03-31 12069077business:OrdinaryShareClass12024-04-012025-03-31 12069077business:OrdinaryShareClass12023-03-012024-03-31 12069077business:Director112024-04-012025-03-31 12069077business:Director112024-03-31 12069077business:Director112025-03-31 120690772023-03-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12069077 (England and Wales)
Nexus Build LTD Unaudited accounts for the year ended 31 March 2025
Nexus Build LTD Unaudited accounts Contents
Page
- 2 -
Nexus Build LTD Company Information for the year ended 31 March 2025
Director
S Barnes
Company Number
12069077 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
- 3 -
Nexus Build LTD Accountants' report
Accountants' report to the director of Nexus Build LTD on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nexus Build LTD for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nexus Build LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nexus Build LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nexus Build LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nexus Build LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nexus Build LTD. You consider that Nexus Build LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Nexus Build LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 22 August 2025
- 4 -
Nexus Build LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,846 
17,814 
Current assets
Inventories
112,005 
50,000 
Debtors
36,940 
184,841 
Cash at bank and in hand
37,485 
7,875 
186,430 
242,716 
Creditors: amounts falling due within one year
(92,561)
(81,581)
Net current assets
93,869 
161,135 
Total assets less current liabilities
121,715 
178,949 
Creditors: amounts falling due after more than one year
(83,107)
(97,342)
Net assets
38,608 
81,607 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
38,606 
81,605 
Shareholders' funds
38,608 
81,607 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 August 2025 and were signed on its behalf by
S Barnes Director Company Registration No. 12069077
- 5 -
Nexus Build LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Nexus Build LTD is a private company, limited by shares, registered in England and Wales, registration number 12069077. The registered office is 203 West Street , Fareham, Hampshire, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
23,909 
Additions
17,450 
At 31 March 2025
41,359 
Depreciation
At 1 April 2024
6,095 
Charge for the year
7,418 
At 31 March 2025
13,513 
Net book value
At 31 March 2025
27,846 
At 31 March 2024
17,814 
- 6 -
Nexus Build LTD Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,438 
- 
Trade debtors
34,502 
56,917 
Other debtors
- 
127,924 
36,940 
184,841 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
20,030 
17,758 
VAT
- 
10,212 
Obligations under finance leases and hire purchase contracts
4,020 
4,385 
Trade creditors
9,000 
- 
Taxes and social security
12,637 
653 
Other creditors
474 
48,573 
Loans from directors
46,400 
- 
92,561 
81,581 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
64,421 
84,451 
Obligations under finance leases and hire purchase contracts
18,686 
12,891 
83,107 
97,342 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
S Barnes
Director Loan Account
122,200 
(205,520)
(36,920)
(46,400)
122,200 
(205,520)
(36,920)
(46,400)
10
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 7 -