Nevis Public Affairs Limited 15228206 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is public relations and communications activities. Digita Accounts Production Advanced 6.30.9574.0 true false 15228206 2024-11-01 2025-10-31 15228206 2025-10-31 15228206 core:CurrentFinancialInstruments 2025-10-31 15228206 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 15228206 core:OtherPropertyPlantEquipment 2025-10-31 15228206 bus:SmallEntities 2024-11-01 2025-10-31 15228206 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 15228206 bus:FilletedAccounts 2024-11-01 2025-10-31 15228206 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15228206 bus:RegisteredOffice 2024-11-01 2025-10-31 15228206 bus:Director1 2024-11-01 2025-10-31 15228206 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15228206 bus:Agent1 2024-11-01 2025-10-31 15228206 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 15228206 core:PlantMachinery 2024-11-01 2025-10-31 15228206 core:OtherRelatedParties 2024-11-01 2025-10-31 15228206 countries:UnitedKingdom 2024-11-01 2025-10-31 15228206 2024-10-31 15228206 core:OtherPropertyPlantEquipment 2024-10-31 15228206 2023-10-23 2024-10-31 15228206 2024-10-31 15228206 core:CurrentFinancialInstruments 2024-10-31 15228206 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 15228206 core:OtherPropertyPlantEquipment 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 15228206

Nevis Public Affairs Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Nevis Public Affairs Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Nevis Public Affairs Limited

Company Information

Director | George Gregor McGregor

Registered office | 30 Quentin Road London England SE13 5DF

Accountants | Carbon Accountancy Limited Chartered Accountants80-83 Long Lane London EC1A 9ET

Nevis Public Affairs Limited

(Registration number: 15228206)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 750 | 1,125
Current assets |  |  |
Debtors | 5 | 16,401 | 11,326
Cash at bank and in hand |  | 19,826 | 15,804
|  | 36,227 | 27,130
Creditors: Amounts falling due within one year | 6 | (12,038) | (19,450)
Net current assets |  | 24,189 | 7,680
Net assets |  | 24,939 | 8,805
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 24,938 | 8,804
Shareholders' funds |  | 24,939 | 8,805

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

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 January 2026

......................................... George Gregor McGregor Director

Nevis Public Affairs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
30 Quentin Road
London
SE13 5DF
England

These financial statements were authorised for issue by the director on 5 January 2026.

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.

Going concern

The company ceased trading on 31 October 2025.

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 sales/value added tax, returns, rebates and discounts.
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.

Tax

The tax expense for the period comprises current 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.

Nevis Public Affairs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The current income 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.

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% on straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Nevis Public Affairs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 November 2024 | 1,500 | 1,500
At 31 October 2025 | 1,500 | 1,500
Depreciation
At 1 November 2024 | 375 | 375
Charge for the year | 375 | 375
At 31 October 2025 | 750 | 750
Carrying amount
At 31 October 2025 | 750 | 750
At 31 October 2024 | 1,125 | 1,125

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 11,326
Other debtors | 16,401 | -
| 16,401 | 11,326

Nevis Public Affairs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 12,038 | 15,420
Accruals and deferred income | - | 2,284
Other creditors | - | 1,746
| 12,038 | 19,450

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

8 | Related party transactions

Summary of transactions with other related parties

Included in other debtors is an amount of £15,842 due from George Gregor McGregor, who is both a director and shareholder of the company.