REGISTERED NUMBER: 06276710 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Nash Peters Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

N Patel

Registered office:

4 Beacon Road

Ashburton Park Trafford Park

Manchester

Lancashire

M17 1AF

Registered number:

06276710 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Investment property

4

1,949,238

2,014,238

Current assets

Debtors

5

672,448

653,219

Cash at bank

92,298

-

764,746

653,219

Creditors

Amounts falling due within one year

6

30,793

31,346

Net current assets

733,953

621,873

Total assets less current liabilities

2,683,191

2,636,111

Creditors

Amounts falling due after more than one year

7

(2,169,092

)

(2,141,102

)

Provisions for liabilities

(99,985

)

(101,695

)

Net assets

414,114

393,314

Capital and reserves

Called up share capital

8

100

100

Retained earnings

414,014

393,214

Shareholders' funds

414,114

393,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th November 2025 and were signed by:

N Patel - Director

1.	Statutory information

Nash Peters Properties 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Investment property

Total

£

Fair value

At 1st April 2024

2,014,238

Disposals

(65,000

)

At 31st March 2025

1,949,238

Net book value

At 31st March 2025

1,949,238

At 31st March 2024

2,014,238

Fair value at 31st March 2025 is represented by:

£

Valuation in 2016

526,238

Cost

1,423,000

1,949,238

5.

Debtors

2025

2024

as restated

£

£

Amounts falling due within one year:

Trade debtors

1,778

342

Other debtors

488,291

470,498

490,069

470,840

Amounts falling due after more than one year:

Amounts owed by participating interests

182,379

182,379

Aggregate amounts

672,448

653,219

6.

Creditors: amounts falling due within one year

2025

2024

as restated

£

£

Bank loans and overdrafts

-

6,165

Trade creditors

3,538

5,209

Taxation and social security

21,255

15,472

Other creditors

6,000

4,500

30,793

31,346

7.

Creditors: amounts falling due after more than one year

2025

2024

as restated

£

£

Bank loans

1,071,799

1,151,434

Other creditors

1,097,293

989,668

2,169,092

2,141,102

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,071,799

1,151,434

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

100

Ordinary

£1

100

100

9.	Related party disclosures

At the year end the company had amounts receivable from a director of £217,476 (2025) and £207,931 (2024). The company also had amounts receivable from a connected LLP of £182,379 (2025 and 2024) and from two related companies totalling £145,140 (2025) and £140,112 (2024). These balances are unsecured, interest-free and repayable on demand. The 2024 balance includes £10,000 that was written off during the year as it is not expected to be recoverable.

Loans payable to related companies totalled £1,097,293 (2025) and £989,668 (2024). Interest has been charged in accordance with the terms of the loan agreements. A further £30,000 was advanced during the year.