NVNG PROPERTIES LIMITED


Directors	HOLDSWORTH, Oliver James
	HOLDSWORTH, Roger Clive
	JONES, Byron


Registered Address	Coulthurst House West Street
	Gargrave
	Skipton
	BD23 3RJ


Registered Number	07884910 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		220		260
Investment property	4		300,000		300,000
			300,220		300,260
Current assets
Debtors	5	8,994		12,154
Cash at bank and on hand		13,074		13,140
		22,068		25,294
Creditors amounts falling due within one year	6	(127,349)		(146,800)
Net current assets (liabilities)			(105,281)		(121,506)
Total assets less current liabilities			194,939		178,754
Provisions for liabilities	7		(9,847)		(9,854)
Net assets			185,092		168,900
Capital and reserves
Called up share capital			100		100
Profit and loss account			184,992		168,800
Shareholders' funds			185,092		168,900

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2025, and are signed on its behalf by:

HOLDSWORTH, Roger Clive
Director
Registered Company No. 07884910

NVNG PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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.

Current 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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Fixtures and fittings	15

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	1,833	1,152	2,985
At 31 March 25	1,833	1,152	2,985
Depreciation and impairment
At 01 April 24	1,573	1,152	2,725
Charge for year	40	-	40
At 31 March 25	1,613	1,152	2,765
Net book value
At 31 March 25	220	-	220
At 31 March 24	260	-	260

4.	Investment property


		£
	Fair value at 01 April 24	300,000
	At 31 March 25	300,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,989	11,216
Other debtors	81	-
Prepayments and accrued income	924	938
Total	8,994	12,154

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	4,866	5,806
Other creditors	120,617	139,608
Accrued liabilities and deferred income	1,866	1,386
Total	127,349	146,800

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	9,847	9,854
Total	9,847	9,854

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year, were loans from the following directors: R C Holdsworth BChD £118,755 (2024 : £137,746 These loans were interest free with no fixed date for repayment.