ACCOUNTS - Final Accounts preparation

Registered number: 13702458

NATION FAMILY HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

NATION FAMILY HOLDINGS LIMITED

REGISTERED NUMBER: 13702458

BALANCE SHEET

AS AT 31 JANUARY 2025


	2025	2024
Note	£	£

Fixed assets
Investments	4		2,302,052		1,971,602
			2,302,052		1,971,602

Creditors: amounts falling due within one year	5	(582,772)		(1,028,668)
Net current liabilities			(582,772)		(1,028,668)
Total assets less current liabilities			1,719,280		942,934

Net assets			1,719,280		942,934

Capital and reserves
Called up share capital	6	33	33
Share premium account		620,496	620,496
Profit and loss account		1,098,751	322,405
		1,719,280	942,934

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NATION FAMILY HOLDINGS LIMITED

REGISTERED NUMBER: 13702458

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Andrew Nation

Director

Date: 29 October 2025

The notes on pages 3 to 6 form part of these financial statements.

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NATION FAMILY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

Nation Family Holdings Limited is a private company limited by shares incorporated in England and Wales.The registered office is St. Michael's House, 196 Boldmere Road, Boldmere, Sutton Coldfield, West Midlands, United Kingdom, B73 5UE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The company meets its day to day working capital requirements due to the continuing supporting of its director. The director, therefore, considers the going concern basis appropriate.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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NATION FAMILY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

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NATION FAMILY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 February 2024	1,971,602
	Additions	330,450
	At 31 January 2025	2,302,052

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	220,485	222,253
Corporation tax	515	-
Other creditors	361,772	804,543
Accruals and deferred income	-	1,872
	582,772	1,028,668

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary A share share of £1.00	1	1
24 (2024 - 24) Ordinary B share shares of £1.00 each	24	24
1 (2024 - 1) Ordinary C share share of £1.00	1	1
1 (2024 - 1) Ordinary D share share of £1.00	1	1
1 (2024 - 1) Ordinary E share share of £1.00	1	1
1 (2024 - 1) Ordinary F share share of £1.00	1	1
1 (2024 - 1) Ordinary G share share of £1.00	1	1
1 (2024 - 1) Ordinary H share share of £1.00	1	1
1 (2024 - 1) Ordinary I share share of £1.00	1	1
1 (2024 - 1) Ordinary J share share of £1.00	1	1

	33	33

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NATION FAMILY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

7.	Related party transactions
	The company is controlled by Mr A Nation, a director, who owns 75% of the issued share capital.

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