Nest Morning Lane Limited

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

Registered number: 12356228

		2024		2023 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,040		-
Tangible Assets	5		67,554		82,964

			72,594		82,964
CURRENT ASSETS
Stocks	6	9,873		-
Debtors	7	418,766		386,414
Cash at bank and in hand		65,426		55,417

		494,065		441,831
Creditors: Amounts Falling Due Within One Year	8	(209,415 )		(222,839 )

NET CURRENT ASSETS (LIABILITIES)			284,650		218,992

TOTAL ASSETS LESS CURRENT LIABILITIES			357,244		301,956

Creditors: Amounts Falling Due After More Than One Year	9		(161,678 )		(154,476 )

NET ASSETS			195,566		147,480

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			195,466		147,380

SHAREHOLDERS' FUNDS			195,566		147,480

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Nest Morning Lane Limited

Balance Sheet (continued)

As At 31 December 2024

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 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

31/12/2025

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

1. General Information

Nest Morning Lane Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12356228 . 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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are measured at cost less any accumulated amortisation. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Leasehold	5 Year Straight Line
Plant & Machinery	5 Year Straight Line
Fixtures & Fittings	5 Year Straight Line
Computer Equipment	5 Year Straight Line

2.5. 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.

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Nest Morning Lane Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 14 (2023: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	-
Additions	5,600

As at 31 December 2024	5,600

Amortisation
As at 1 January 2024	-
Provided during the period	560

As at 31 December 2024	560

Net Book Value
As at 31 December 2024	5,040

As at 1 January 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	40,972	42,567	13,737	4,686	101,962
Additions	3,337	2,052	-	-	5,389

As at 31 December 2024	44,309	44,619	13,737	4,686	107,351

Depreciation
As at 1 January 2024	2,945	9,600	4,391	2,062	18,998
Provided during the period	8,370	8,745	2,747	937	20,799

As at 31 December 2024	11,315	18,345	7,138	2,999	39,797

Net Book Value
As at 31 December 2024	32,994	26,274	6,599	1,687	67,554

As at 1 January 2024	38,027	32,967	9,346	2,624	82,964

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Nest Morning Lane Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Stocks

	2024	2023 as restated
	£	£
Stock	9,873	-

7. Debtors

	2024	2023 as restated
	£	£
Due within one year
Other debtors	85,352	64,866
Due after more than one year
Amounts owed by group undertakings	333,414	321,548

	418,766	386,414

8. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	£	£
Trade creditors	15,860	19,376
Other creditors	104,215	153,130
Taxation and social security	89,340	50,333

	209,415	222,839

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

	2024	2023 as restated
	£	£
Bank loans	28,424	32,867
Amounts owed to group undertakings	133,254	121,609

	161,678	154,476

10. Share Capital

	2024	2023 as restated
	£	£
Allotted, Called up and fully paid	100	100

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Nest Morning Lane Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

11. Pension Commitments

The company operates a defined contribution pension scheme for 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 £729 (2023 - £0) were due to the fund. They are included in Other Creditors.

12. Related Party Transactions

Included within debtors is an amount of £40,296 (2023 - £nil) owed from Nest Farmhouse Ltd, an associated company. The amount is unsecured, interest free and repayable on demand. The company has elected not to seek repayment within 12 months.

Included within debtors is an amount of £172,618 (2023 - £166,605) owed from Nest Food Group Ltd, a parent company. The amount is unsecured, interest free and repayable on demand. The company has elected not to seek repayment within 12 months.

Included within debtors is an amount of £120,500 (2023 - £154,943) owed from Restaraunt St Barts Ltd, an associated company. The amount is unsecured, interest free and repayable on demand. The company has elected not to seek repayment within 12 months.

Included within creditors is an amount of £133,254 (2023 - £121,609) owed to Harlequin Wbr Ltd, an associated company. This amount is unsecured, interest free and repayable on demand. The associated company has elected not to seek repayment within 12 months.

At the year end, there was £72,432 (2023 - £42,548) owed by the company to it's directors, this amount is included within other creditors and is unsecured, interest free and repayable on demand.

13. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate 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 ultimate controlling party is Nest Food Group Limited who controls 100% of the shares of Nest Morning Lane Limited .

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