Nicholls & Christopher Ltd


Directors	Brown, Christopher Leslie
	Brown, Tania Janet


Company Secretary	BROWN, Tania Janet


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Place of Business	11 Batts Park
	Taunton
	TA1 4RE


Registered Number	04749435 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	31 Jul 2025		30 Apr 2024
		£	£	£	£
Fixed assets
Tangible assets	4		-		924
			-		924
Current assets
Debtors	5	1,373		264
Cash at bank and on hand		479		25,180
		1,852		25,444
Creditors amounts falling due within one year	6	(2,592)		(21,034)
Net current assets (liabilities)			(740)		4,410
Total assets less current liabilities			(740)		5,334
Provisions for liabilities			-		(176)
Net assets			(740)		5,158
Capital and reserves
Called up share capital			2		2
Profit and loss account			(742)		5,156
Shareholders' funds			(740)		5,158

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2025, and are signed on its behalf by:

Brown, Christopher Leslie
Director
Registered Company No. 04749435

Nicholls & Christopher Ltd

Notes to the Financial Statements
for the period ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The intangible asset, being goodwill, is the amount paid in connection with the acquisition of a business in 2014 and is being amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 33% on cost, 25% on cost and 25% on reducing balance

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 May 24	8,669
	At 31 July 25	8,669
	Amortisation and impairment
	At 01 May 24	8,669
	At 31 July 25	8,669
	Net book value
	At 31 July 25	-
	At 30 April 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	11,480
	Disposals	(11,480)
	Depreciation and impairment
	At 01 May 24	10,556
	Charge for year	513
	On disposals	(11,069)
	Net book value
	At 31 July 25	-
	At 30 April 24	924

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,138	-
Other debtors	235	-
Prepayments and accrued income	-	264
Total	1,373	264


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	208
Amounts owed to related parties	2,054	1,004
Taxation and social security	-	18,868
Accrued liabilities and deferred income	538	954
Total	2,592	21,034


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.