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Company No: 10694272 (England and Wales)

# NELLA COMMERCIAL PROPERTIES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

NELLA COMMERCIAL PROPERTIES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

NELLA COMMERCIAL PROPERTIES LIMITED

## BALANCE SHEET

As at 31 March 2025
NELLA COMMERCIAL PROPERTIES LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 1,202,050 |  | 649,401
Cash at bank and in hand | 4 | 241 |  | 191
|  | 1,202,291 |  | 649,592
Creditors: amounts falling due within one year | 5 | ( 234,737) |  | ( 56,250)
Net current assets |  | 967,554 |  | 593,342
Total assets less current liabilities |  | 967,554 |  | 593,342
Net assets |  | 967,554 |  | 593,342
Capital and reserves |  |  |  |
Called-up share capital |  | 50 |  | 50
Profit and loss account |  | 967,504 |  | 593,292
Total shareholders' funds |  | 967,554 |  | 593,342

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Nella Commercial Properties Limited (registered number: 10694272) were approved and authorised for issue by the Board of Directors on 14 October 2025. They were signed on its behalf by:

M P P Nella Director |

NELLA COMMERCIAL PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
NELLA COMMERCIAL PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Nella Commercial Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Murray House, Murray Road, Orpington, BR5 3QY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Corporation tax | 0 |  | ( 70,049)
Other debtors | 1,202,050 |  | 719,450
| 1,202,050 |  | 649,401

#### 4. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 241 |  | 191

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 224,737 |  | 56,250
Other creditors | 10,000 |  | 0
| 234,737 |  | 56,250

#### 6. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Director's Loan Account | 1,202,000 |  | 0

During the year the company made advances of £1,202,000 (2024: £Nil).
The loan from the director to the company is unsecured, interest free and repayable on demand.