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Registration number: 02471929

Nugent Vallis Brierley Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Nugent Vallis Brierley Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Nugent Vallis Brierley Limited

Company Information

Directors | A Simpson R J Paige D J McGillivray P A Baker

Registered office | Rook Lane Chapel Bath Street Frome Somerset BA11 1DN

Accountants | Burton Sweet Limited Chartered Accountants & Business Advisors Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Nugent Vallis Brierley Limited

(Registration number: 02471929)
Balance Sheet
31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 382,643 | 391,266
Current assets |  |  |
Stocks |  | 1,461 | 1,045
Debtors | 5 | 332,580 | 264,643
Cash at bank and in hand |  | 119,396 | 235,991
|  | 453,437 | 501,679
Creditors: Amounts falling due within one year | 6 | (329,445) | (413,230)
Net current assets |  | 123,992 | 88,449
Total assets less current liabilities |  | 506,635 | 479,715
Creditors: Amounts falling due after more than one year | 6 | (65,975) | (118,772)
Provisions for liabilities |  | (9,339) | (9,798)
Net assets |  | 431,321 | 351,145
Capital and reserves |  |  |
Called up share capital |  | 752 | 752
Capital redemption reserve |  | 533 | 533
Retained earnings |  | 430,036 | 349,860
Shareholders' funds |  | 431,321 | 351,145

Nugent Vallis Brierley Limited

(Registration number: 02471929)
Balance Sheet
31 July 2025

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 December 2025 and signed on its behalf by:

......................................... D J McGillivray Director

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Rook Lane Chapel
Bath Street
Frome
Somerset
BA11 1DN

These financial statements were authorised for issue by the Board on 10 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of VAT.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

Contract revenue recognition

Revenue is recognised on a contract by contract basis when the company has a right to consideration in return for its performance under the terms of its contract. Revenue recognised but not billed is included in debtors. Where fees have been billed in excess of the assessed stage of completion of the contract the excess is included in creditors.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over its estimated useful life, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & machinery | 25% per annum straight line
Office equipment | 15% per annum straight line
Freehold property | 2% per annum straight line

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 24).

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 August 2024 | 493,160 | 140,173 | 92,482 | 725,815
Additions | - | 910 | 13,369 | 14,279
Disposals | - | (1,562) | (4,705) | (6,267)
At 31 July 2025 | 493,160 | 139,521 | 101,146 | 733,827
Depreciation
At 1 August 2024 | 141,090 | 137,845 | 55,614 | 334,549
Charge for the year | 6,783 | 753 | 15,231 | 22,767
Eliminated on disposal | - | (1,563) | (4,569) | (6,132)
At 31 July 2025 | 147,873 | 137,035 | 66,276 | 351,184
Carrying amount
At 31 July 2025 | 345,287 | 2,486 | 34,870 | 382,643
At 31 July 2024 | 352,070 | 2,328 | 36,868 | 391,266

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 247,321 | 219,706
Other debtors | 350 | 450
Prepayments | 84,909 | 44,487
| 332,580 | 264,643

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 69,686 | 32,000
Trade creditors |  | 20,139 | 14,235
Taxation and social security |  | 142,841 | 193,474
Accruals and deferred income |  | 51,135 | 82,477
Other creditors |  | 45,644 | 91,044
|  | 329,445 | 413,230

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 65,975 | 118,772

Nugent Vallis Brierley Limited

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,345 | 37,355
Other borrowings | 60,630 | 81,417
| 65,975 | 118,772

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 32,000 | 32,000
Other borrowings | 37,686 | -
| 69,686 | 32,000

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £125,030 (2024 - £93,224).