Company registration number 04851199 (England and Wales)
NESS HALL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
NESS HALL LTD
CONTENTS
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 14
NESS HALL LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
3,000
3,500
Tangible assets
5
22,359,999
22,436,248
Investment property
6
8,502,778
7,809,487
Investments
7
627,581
1,139,970
31,493,358
31,389,205
Current assets
Stocks
744,800
759,600
Debtors
9
1,697,677
1,072,846
Cash at bank and in hand
28,801
432,175
2,471,278
2,264,621
Creditors: amounts falling due within one year
10
(872,586)
(813,744)
Net current assets
1,598,692
1,450,877
Total assets less current liabilities
33,092,050
32,840,082
Creditors: amounts falling due after more than one year
11
(3,041,634)
(3,009,571)
Provisions for liabilities
(498,329)
(515,554)
Net assets
29,552,087
29,314,957
Capital and reserves
Called up share capital
12
6,371,554
6,371,554
Share premium account
12,020,982
12,020,982
Revaluation reserve
2,790,852
2,790,852
Profit and loss reserves
8,368,699
8,131,569
Total equity
29,552,087
29,314,957
NESS HALL LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he 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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 September 2025 and are signed on its behalf by:
Mr R J Murray Wells
Director
Company registration number 04851199 (England and Wales)
NESS HALL LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Share premium account
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 April 2023
6,371,554
12,020,982
2,790,852
6,980,580
28,163,968
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
-
1,150,989
1,150,989
Balance at 31 March 2024
6,371,554
12,020,982
2,790,852
8,131,569
29,314,957
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
-
237,130
237,130
Balance at 31 March 2025
6,371,554
12,020,982
2,790,852
8,368,699
29,552,087
NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Ness Hall Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Ness Hall, East Ness, York, North Yorkshire, YO62 5XD.

1.1
Basis of preparation

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Is not depreciated
Plant and machinery
10% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
10% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
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 statement of financial position 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.17
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
46
46
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
175,000
Amortisation and impairment
At 1 April 2024
171,500
Amortisation charged for the year
500
At 31 March 2025
172,000
Carrying amount
At 31 March 2025
3,000
At 31 March 2024
3,500
NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
5
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
20,183,930
2,949,897
71,338
30,024
28,305
23,263,494
Additions
-
0
185,298
4,105
1,483
-
0
190,886
Disposals
-
0
(75,985)
-
0
-
0
-
0
(75,985)
At 31 March 2025
20,183,930
3,059,210
75,443
31,507
28,305
23,378,395
Depreciation and impairment
At 1 April 2024
-
0
743,090
51,417
20,945
11,794
827,246
Depreciation charged in the year
-
0
229,408
5,390
2,455
1,651
238,904
Eliminated in respect of disposals
-
0
(47,754)
-
0
-
0
-
0
(47,754)
At 31 March 2025
-
0
924,744
56,807
23,400
13,445
1,018,396
Carrying amount
At 31 March 2025
20,183,930
2,134,466
18,636
8,107
14,860
22,359,999
At 31 March 2024
20,183,930
2,206,807
19,921
9,079
16,511
22,436,248

Freehold land and buildings with a carrying amount of £20,183,930 (2024 - £20,183,930) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.

Tangible assets held at valuation

The Directors have revalued freehold land and buildings by reference to their operational use having conducted detailed reviews of the properties with professional valuers and do not consider the movement being material for adjustment to the revaluation reserve this year.

6
Investment property
2025
£
Fair value
At 1 April 2024
7,809,487
Additions
693,291
At 31 March 2025
8,502,778
NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Investment property
(Continued)
- 11 -

Apex Business Centre was revalued by Frank Knight LLP, Chartered Surveyors, on 3 July 2018, by site visit and reference to their rental values and operational use and their previous ''Red Book'' valuation dated 2 December 2015.

Other properties were revalued by the Directors by reference to their rental values and operational use having conducted detailed reviews of the properties with professional valuers and the Directors consider that the movement in revaluation is not considered material and therefore no adjustments have been made.

7
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
310,670
310,670
Other investments other than loans
316,911
829,300
627,581
1,139,970
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Yates' Wine Bar
Total
£
£
£
£
Cost or valuation
At 1 April 2024
310,670
579,300
250,000
1,139,970
Valuation changes
-
(17,907)
-
(17,907)
Disposals
-
(494,482)
-
(494,482)
At 31 March 2025
310,670
66,911
250,000
627,581
Carrying amount
At 31 March 2025
310,670
66,911
250,000
627,581
At 31 March 2024
310,670
579,300
250,000
1,139,970
8
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
66,911
579,300
NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
164,707
115,925
Other debtors
217,827
323,167
382,534
439,092
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
1,315,143
633,754
Total debtors
1,697,677
1,072,846
10
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
291,405
144,054
Trade creditors
148,531
348,479
Corporation tax
75,996
71,286
Other taxation and social security
39,241
12,319
Other creditors
317,413
237,606
872,586
813,744

Included in other creditors are Hire Purchase loan agreements amounting to £141,784 (2024: £75,131).

11
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
2,138,417
2,285,018
Other creditors
903,217
724,553
3,041,634
3,009,571
NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Creditors: amounts falling due after more than one year
(Continued)
- 13 -

Included in other creditors: amounts falling due after more than one year are Hire Purchase agreements amounting to £49,336 (2024: £241,385) which are secured to the asset to which they relate.

Included in creditors: amounts falling due after more than one year is an amount £2,134,417 (2024: £2,285,018) in respect of liabilities payable or repayable by instalments which fall due for payment after more than 5 years from the reporting date.

At 31 March 2025, the HSBC Business Loan was repayable by instalments ending in 2033 with an effective interest rate of 2.31%. The HSBC Corporate Loan was payable by six quarterly instalments and a final balancing payment two years after the initial drawdown date and has an effective interest rate of 2.78%.

12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A' Ordinary shares of £1 each
6,116,521
6,116,521
6,116,521
6,116,521
'B' Ordinary shares of £1 each
255,033
255,033
255,033
255,033
6,371,554
6,371,554
6,371,554
6,371,554

13
Events after the end of the reporting period

The Directors have assessed the impact of current uncertainties on the going concern basis under which these accounts are prepared. They have reviewed the carrying values of all the assets, including the investment properties and conclude that the Company has sufficient reserves to continue funding the operations and activities and the long-term viability of the Company remains unchanged.

NESS HALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
14
Related party transactions

Transactions and balances:-

During the year, the company engaged in the following transactions with related parties:-

1. Loan Account balances at 31 March 2025 were as follows:

   1. Mr R Murray Wells credit balance of £227,727 (2024: Dr £49,832).

   2. Mrs M Murray Wells credit balance of £123,137 (2024: Cr £135,377).

2. During the year, a gift of £15,450 (2024: £5,500) was paid to The Homfray Trust. Both Mrs H Murray Wells and Mr R J T Murray Wells are trustees of The Homfray Trust.

3. The Company is in a partnership with Colston Trustees Limited, the trustees of a Self-Invested Personal Pension Scheme of which a director, Mr D Murray Wells, is the principal beneficiary. This partnership is known as Apex Management Partnership and manages one of the investment properties. During the year, Apex Management Partnership generated a profit for the Company of £150,172 (2024: £121,966) and the balance due to/from Apex Management Partnership at the year ended was £48,227 (2024: £57,627). Recharges to Apex Management by Ness Hall Ltd are £238,357 (2024: £163,546)

4. Mr R Murray Wells is a Director of Ness Trading Ltd which was incorporated on 13 October 2023. By association, he has majority shareholding, and therefore control in the company. At 31 March 2025 there was an amount outstanding to Ness Hall Ltd in the sum of £864,941 (2024: £592,665).

e. Mr R Murray Wells is a Director and major shareholder in Codex Global Ltd.

At the 31 March 2025 there was a balance owing to Ness Hall Ltd in the sum of £425,000.

15
Parent company

The directors consider that, in view of the disposition of shares in the company, Mr R J T Murray Wells is the ultimate controlling party.

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