IRIS Accounts Production v25.1.3.33 00535944 director 1.7.24 30.6.25 30.6.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00535944 2024-06-30 00535944 2025-06-30 00535944 2024-07-01 2025-06-30 00535944 2023-06-30 00535944 2023-07-01 2024-06-30 00535944 2024-06-30 00535944 ns15:EnglandWales 2024-07-01 2025-06-30 00535944 ns14:PoundSterling 2024-07-01 2025-06-30 00535944 ns10:Director1 2024-07-01 2025-06-30 00535944 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00535944 ns10:SmallEntities 2024-07-01 2025-06-30 00535944 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 00535944 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 00535944 ns10:FullAccounts 2024-07-01 2025-06-30 00535944 ns10:RegisteredOffice 2024-07-01 2025-06-30 00535944 ns5:CurrentFinancialInstruments 2025-06-30 00535944 ns5:CurrentFinancialInstruments 2024-06-30 00535944 ns5:ShareCapital 2025-06-30 00535944 ns5:ShareCapital 2024-06-30 00535944 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-06-30 00535944 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30 00535944 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 00535944 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 00535944 ns5:FurnitureFittings 2024-07-01 2025-06-30 00535944 ns5:FurnitureFittings 2024-06-30 00535944 ns5:FurnitureFittings 2025-06-30 00535944 ns5:FurnitureFittings 2024-06-30 00535944 ns5:CostValuation 2024-06-30 00535944 ns5:AdditionsToInvestments 2025-06-30 00535944 ns5:DisposalsRepaymentsInvestments 2025-06-30 00535944 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 00535944 ns5:CostValuation 2025-06-30 00535944 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 00535944 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 00535944 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30 00535944 1 ns10:Director1 2024-06-30 00535944 1 ns10:Director1 2023-06-30 00535944 1 ns10:Director1 2024-07-01 2025-06-30 00535944 1 ns10:Director1 2023-07-01 2024-06-30 00535944 1 ns10:Director1 2025-06-30 00535944 1 ns10:Director1 2024-06-30

REGISTERED NUMBER: 00535944 (England and Wales)

NOCK DEIGHTON & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

NOCK DEIGHTON & SON LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mr. D.M. Deighton

| REGISTERED OFFICE: | 7 East Castle Street

| Bridgnorth

| Shropshire

| WV16 4AL

| REGISTERED NUMBER: | 00535944 (England and Wales)

| ACCOUNTANTS: | Folkes Worton LLP

| 15-17 Church Street

| Stourbridge

| West Midlands

| DY8 1LU

| BANKERS: | Barclays Bank plc

| High Street

| Leicester

| LE87 2BB

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

NOCK DEIGHTON & SON LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nock Deighton & Son Limited for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Nock Deighton & Son Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nock Deighton & Son Limited and state those matters that we have agreed to state to the director of Nock Deighton & Son Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nock Deighton & Son Limited and its director for our work or for this report.

It is your duty to ensure that Nock Deighton & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nock Deighton & Son Limited. You consider that Nock Deighton & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nock Deighton & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

30 October 2025

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 208,864 |  | 221,826 |  |

Investment property | 6 | 500,000 |  | 500,000 |  |

708,864 |  | 721,826 |  |

CURRENT ASSETS

Debtors | 7 | 5,651 |  | 6,658 |  |

Cash at bank | 5,699 |  | 7,007 |  |

11,350 |  | 13,665 |  |

CREDITORS

Amounts falling due within one year | 8 | 5,405 |  | 15,847 |  |

NET CURRENT ASSETS/(LIABILITIES) | 5,945 |  | (2,182 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 714,809 |  | 719,644 |  |

PROVISIONS FOR LIABILITIES | 52,033 |  | 49,088 |  |

NET ASSETS | 662,776 |  | 670,556 |  |

CAPITAL AND RESERVES

Called up share capital | 7,500 |  | 7,500 |  |

Fair value reserve | 9 | 468,726 |  | 456,174 |  |

Retained earnings | 186,550 |  | 206,882 |  |

SHAREHOLDERS' FUNDS | 662,776 |  | 670,556 |  |

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

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

The director acknowledges his 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.

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mr. D.M. Deighton - Director

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Nock Deighton & Son 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.

| Turnover

| Turnover represents net sales of goods/services, excluding value added tax

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Investment property

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

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2024 - 1 ) .

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2,353 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 2,353 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 July 2024 | 221,826 |  |

| Additions | 10,221 |  |

| Disposals | (33,804 | ) |

| Revaluations | 10,621 |  |

| At 30 June 2025 | 208,864 |  |

| NET BOOK VALUE

| At 30 June 2025 | 208,864 |  |

| At 30 June 2024 | 221,826 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2016 | 19,416 |  |

| Valuation in 2017 | 14,513 |  |

| Valuation in 2018 | 1,146 |  |

| Valuation in 2019 | 10,156 |  |

| Valuation in 2020 | 3,094 |  |

| Valuation in 2021 | 13,610 |  |

| Valuation in 2022 | (24,595 | ) |

| Valuation in 2023 | (3,313 | ) |

| Valuation in 2024 | 448 |  |

| Valuation in 2025 | 15,497 |  |

| Cost | 158,892 |  |

208,864 |  |

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 500,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 500,000 |  |

| At 30 June 2024 | 500,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2017 | 541,186 |  |

| Valuation in 2020 | (350,000 | ) |

| Valuation in 2022 | 100,000 |  |

| Valuation in 2023 | 100,000 |  |

| Cost | 108,814 |  |

500,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 20 |  | - |  |

| Other debtors | 5,631 |  | 6,658 |  |

5,651 |  | 6,658 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 605 |  |

| Taxation and social security | 2,709 |  | 4,297 |  |

| Other creditors | 2,696 |  | 10,945 |  |

5,405 |  | 15,847 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024 | 456,174 |  |

| Restatement to fair value | 12,552 |  |

| At 30 June 2025 | 468,726 |  |

NOCK DEIGHTON & SON LIMITED (REGISTERED NUMBER: 00535944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| Mr. D.M. Deighton

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 643 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 643 |  | - |  |

11. | CONTROL

| The control of the company is exercised by Susannah M. Harris, by virtue of her shareholdings.