Nest Builders Sussex Ltd


Directors	Robert Brown
	James Tullett


Registered Address	2 Upperton Gardens
	Eastbourne
	BN21 2AH


Registered Number	11935619 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,824		15,882
			5,824		15,882
Current assets
Stocks	4	12,000		-
Debtors	5	31,060		13,802
Cash at bank and on hand		7,925		55,343
		50,985		69,145
Creditors amounts falling due within one year	6	(45,506)		(43,332)
Net current assets (liabilities)			5,479		25,813
Total assets less current liabilities			11,303		41,695
Creditors amounts falling due after one year	7		(9,724)		(19,929)
Provisions for liabilities	8		(1,107)		(3,018)
Net assets			472		18,748
Capital and reserves
Called up share capital			2		2
Profit and loss account			470		18,746
Shareholders' funds			472		18,748

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2026, and are signed on its behalf by:

Robert Brown
Director
Registered Company No. 11935619

Nest Builders Sussex Ltd

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 May 24	25,551	25,551
Disposals	(332)	(332)
At 30 April 25	25,219	25,219
Depreciation and impairment
At 01 May 24	9,669	9,669
Charge for year	1,941	1,941
On disposals	(67)	(67)
Other adjustments	7,852	7,852
At 30 April 25	19,395	19,395
Net book value
At 30 April 25	5,824	5,824
At 30 April 24	15,882	15,882

4.	Stocks

	2025	2024
	£	£
Work in progress	12,000	-
Total	12,000	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	6,399	330
Other debtors	18,426	11,569
Prepayments and accrued income	6,235	1,903
Total	31,060	13,802

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,081	9,957
Taxation and social security	15,042	12,172
Other creditors	20,131	20,951
Accrued liabilities and deferred income	252	252
Total	45,506	43,332


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,724	19,929
Total	9,724	19,929

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,107	3,018
Total	1,107	3,018