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Company Registration No. 07474528 (England and Wales)
Nicholson & Griffin Limited Unaudited accounts for the year ended 31 December 2024
Nicholson & Griffin Limited Unaudited accounts Contents
Page
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Nicholson & Griffin Limited Company Information for the year ended 31 December 2024
Director
Anjana Silva
Company Number
07474528 (England and Wales)
Registered Office
18 High Street Suite 79 High Wycombe Buckinghamshire HP11 2BE United Kingdom
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Nicholson & Griffin Limited Accountants' report
Accountants' report to the director of Nicholson & Griffin Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nicholson & Griffin Limited for the year ended 31 December 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nicholson & Griffin Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nicholson & Griffin Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nicholson & Griffin Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nicholson & Griffin Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nicholson & Griffin Limited. You consider that Nicholson & Griffin 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 accounts of Nicholson & Griffin 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 accounts.
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 29 September 2025
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Nicholson & Griffin Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
11,104 
12,981 
Current assets
Inventories
700 
500 
Debtors
12,545 
27,959 
Cash at bank and in hand
45,770 
34,841 
59,015 
63,300 
Creditors: amounts falling due within one year
(211,895)
(163,673)
Net current liabilities
(152,880)
(100,373)
Total assets less current liabilities
(141,776)
(87,392)
Creditors: amounts falling due after more than one year
- 
(23,955)
Net liabilities
(141,776)
(111,347)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(141,876)
(111,447)
Shareholders' funds
(141,776)
(111,347)
For the year 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 September 2025 and were signed on its behalf by
Anjana Silva Director Company Registration No. 07474528
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Nicholson & Griffin Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Nicholson & Griffin Limited is a private company, limited by shares, registered in England and Wales, registration number 07474528. The registered office is 18 High Street Suite, 79 High Wycombe, Buckinghamshire, HP11 2BE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Controlling Party
During the year under review, the company was under the control of The Beacon of Amon Din Ltd who own the entirety of the shareholding.
Going concern
The accounts have been prepared on the going concern basis. The proprietor is engaging in forecasting and cashflow work going forward to ensure that the business can sustain and is aiming to be profitable in the following year.
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Nicholson & Griffin Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
36,815 
At 31 December 2024
36,815 
Amortisation
At 1 January 2024
23,834 
Charge for the year
1,877 
At 31 December 2024
25,711 
Net book value
At 31 December 2024
11,104 
At 31 December 2023
12,981 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
7,329 
At 31 December 2024
7,329 
Depreciation
At 1 January 2024
7,329 
At 31 December 2024
7,329 
Net book value
At 31 December 2024
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
289 
253 
Amounts due from group undertakings etc.
1,200 
10,715 
Accrued income and prepayments
- 
115 
Other debtors
11,056 
16,876 
12,545 
27,959 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
29,234 
31,892 
VAT
38,585 
15,282 
Trade creditors
2,797 
4,064 
Amounts owed to group undertakings and other participating interests
97,058 
86,773 
Taxes and social security
44,221 
2,947 
Other creditors
- 
22,715 
211,895 
163,673 
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Nicholson & Griffin Limited Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
23,955 
9
Loans to directors
As at the year end, the director, Anjana Silver owed the company £11,056 (2024: £3,956). There is no interest on this loan and is repayable on demand.
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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