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Registration number: 06955501

W B Nelson 2014 Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

W B Nelson 2014 Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

W B Nelson 2014 Limited

Company Information

Director | Mr Edward Peter Nelson

Registered office | c/o W B Nelson Limited Unit 20, Higher Walton Mill Cann Bridge Street, Higher Walton Preston Lancashire PR5 4DJ

Accountants | McGinty Demack Chartered Certified Accountants Vermont House Bradley Lane Standish Lancashire WN6 0XF

W B Nelson 2014 Limited

(Registration number: 06955501)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets |  | 13,786 | 11,490
Current assets |  |  |
Debtors | 4 | 4,414 | 5,128
Total assets less current liabilities |  | 18,200 | 16,618
Creditors: Amounts falling due after more than one year | 5 | (13,633) | (13,633)
Net assets |  | 4,567 | 2,985
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 4,566 | 2,984
Shareholders' funds |  | 4,567 | 2,985

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 August 2025

W B Nelson 2014 Limited

(Registration number: 06955501)
Balance Sheet as at 31 July 2025

......................................... Mr Edward Peter Nelson Director

W B Nelson 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
c/o W B Nelson Limited
Unit 20, Higher Walton Mill
Cann Bridge Street, Higher Walton
Preston
Lancashire
PR5 4DJ
England

The principal place of business is:
c/o W B Nelson Limited
Unit 20, Higher Walton Mill
Cann Bridge Street, Higher Walton
Preston
Lancashire
PR5 4DJ
England

These financial statements were authorised for issue by the director on 18 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

W B Nelson 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

W B Nelson 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 4,414 | 5,128
| 4,414 | 5,128

5 | Creditors

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 13,633 | 13,633

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 1 | 1 | 1 | 1

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 13,633 | 13,633