Nest Farmhouse Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15459731

		31 December 2024
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		18,559

			18,559
CURRENT ASSETS
Stocks	5	12,120
Debtors	6	8,496
Cash at bank and in hand		38,059

		58,675
Creditors: Amounts Falling Due Within One Year	7	(120,785 )

NET CURRENT ASSETS (LIABILITIES)			(62,110 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(43,551 )

Creditors: Amounts Falling Due After More Than One Year	8		(73,649 )

NET LIABILITIES			(117,200 )

CAPITAL AND RESERVES
Called up share capital	9		100
Profit and Loss Account			(117,300 )

SHAREHOLDERS' FUNDS			(117,200)

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Nest Farmhouse Ltd

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T H Neill

Director

02/12/2025

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

1. General Information

Nest Farmhouse Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15459731 . The registered office is 5 Donkey Alley, London, SE22 0NY.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases, assets held under finance leases are depreciated in the same way as owned assets:

Plant & Machinery	3 year straight line
Fixtures & Fittings	3 year straight line
Computer Equipment	3 year straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Nest Farmhouse Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 12

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	-	-	-	-
Additions	8,479	13,121	996	22,596

As at 31 December 2024	8,479	13,121	996	22,596

Depreciation
As at 1 February 2024	-	-	-	-
Provided during the period	1,552	2,301	184	4,037

As at 31 December 2024	1,552	2,301	184	4,037

Net Book Value
As at 31 December 2024	6,927	10,820	812	18,559

As at 1 February 2024	-	-	-	-

5. Stocks

	31 December 2024
	£
Stock	12,120

6. Debtors

	31 December 2024
	£
Due within one year
Trade debtors	5,591
Other debtors	2,905

	8,496

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Nest Farmhouse Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Trade creditors	11,235
Other creditors	56,983
Taxation and social security	52,567

	120,785

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024
	£
Amounts owed to group undertakings	73,649

9. Share Capital

	31 December 2024
	£
Called Up Share Capital not Paid	100

Amount of Allotted, Called Up Share Capital	100

10. Pension Commitments

The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £877 were due to the fund. They are included in Other Creditors.

11. Related Party Transactions

At the year end, the company owed £73,649 to members of the group. These amounts are shown in creditors falling due after more than one year, and are interest free, unsecured and repayable on demand.

At the year end, there was £2,253 owed to L Wasserman, a director of the company. This amount is included in other creditors and is interest free, unsecured and repayable on demand.

At the year end, there was £2,253 owed to J Crowe, a director of the company. This amount is included in other creditors and is interest free, unsecured and repayable on demand.

At the year end, there was £2,253 owed to T Neill, a director of the company. This amount is included in other creditors and is interest free, unsecured and repayable on demand.

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Nest Farmhouse Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 31 December 2024

12. Parent Undertaking and Controlling Party

The company's immediate and parent undertaking is Nest Food Group Limited . Nest Food Group Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 5 Donkey Alley, London, England, SE22 0NY . The controlling party is Nest Food Group Limited who controls 95% of the shares of Nest Farmhouse Ltd .

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