Nottingham BD (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14316213 (England and Wales)

NOTTINGHAM BD (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J E Smith

Mr D Smith

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

14316213 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Investments

4

100

266,850

Investment property

5

250,000

-

250,100

266,850

CURRENT ASSETS

Debtors

6

363

18,419

Cash at bank and in hand

891

2

1,254

18,421

CREDITORS

Amounts falling due within one year

7

31,079

-

NET CURRENT (LIABILITIES)/ASSETS

(29,825

)

18,421

TOTAL ASSETS LESS CURRENT LIABILITIES

220,275

285,271

PROVISIONS FOR LIABILITIES

461

-

NET ASSETS

219,814

285,271

CAPITAL AND RESERVES

Called up share capital

8

52

Non distributable reserve

9

1,964

-

Retained earnings

217,798

285,219

SHAREHOLDERS' FUNDS

219,814

285,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

Mr D Smith - Director

1.	STATUTORY INFORMATION

Nottingham BD (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Nottingham BD (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is recognised in profit or loss.

A transfer is made from retained earnings to the non distributable reserve for the amount of any market value

surplus or deficit net of deferred tax provided.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

266,850

Impairments

(266,750

)

At 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

266,850

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

Additions

247,575

Revaluations

2,425

At 30 September 2025

250,000

NET BOOK VALUE

At 30 September 2025

250,000

Cost or valuation at 30 September 2025 is represented by:

£

Valuation in 2025

2,425

Cost

247,575

250,000

If investment property had not been revalued it would have been included at the following historical cost:

30.9.25

30.9.24

£

Cost

247,575

-

Investment property was valued on an open market basis on 30 September 2025 by the director, Mr D Smith .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Directors' current accounts

-

18,419

Prepayments

363

-

363

18,419

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Amounts owed to group undertakings

996

-

Tax

2,312

-

Directors' current accounts

26,835

-

Accruals and deferred income

936

-

31,079

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

52

Ordinary

£1

52

9.

RESERVES

Non

distributable

reserve

£

Transfer between reserves

1,964

At 30 September 2025

1,964

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

Mr D Smith and Mrs J E Smith

Balance outstanding at start of year

18,419

38,793

Amounts advanced

26,158

25,826

Amounts repaid

(44,577

)

(46,200

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

18,419

Interest was charged on the director's advances at the HM Revenue & Customs official rate of 2.25% per annum.