Company No: 15662374 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jessica Christine Marshall
	Scott Marshall
	Tony Tams-Hudson (Resigned 02 September 2024)

REGISTERED OFFICE	White Swan Centre
	Citadel East
	Newcastle Upon Tyne
	NE12 6SS
	United Kingdom

COMPANY NUMBER

15662374 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025
		£
Fixed assets
Investments	3	272,943
		272,943
Current assets
Cash at bank and in hand	4	5,311
		5,311
Creditors: amounts falling due within one year	5	( 187,251)
Net current liabilities		(181,940)
Total assets less current liabilities		91,003
Creditors: amounts falling due after more than one year	6	( 91,000)
Net assets		3
Capital and reserves
Called-up share capital	7	3
Total shareholders' funds		3

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Nestnurturegroup Ltd (registered number: 15662374) were approved and authorised for issue by the Board of Directors on 21 November 2025. They were signed on its behalf by:

Jessica Christine Marshall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

General information and basis of accounting

Nestnurturegroup Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is White Swan Centre, Citadel East, Newcastle Upon Tyne, NE12 6SS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025
	Number
Monthly average number of persons employed by the Company during the year, including directors	2

3. Fixed asset investments

	2025
	£
Other investments and loans	272,943

Investments in subsidiaries

	2025
	£
Cost
At 01 May 2024	0
Additions	252,943
At 30 April 2025	252,943
Provisions for impairment
At 01 May 2024	0
Disposals	252,943
At 30 April 2025	252,943
Carrying value at 30 April 2025	0

4. Cash and cash equivalents

	2025
	£
Cash at bank and in hand	5,311

5. Creditors: amounts falling due within one year

	2025
	£
Bank loans	26,000
Amounts owed to Group undertakings	37,745
Other creditors	123,506
	187,251

6. Creditors: amounts falling due after more than one year

	2025
	£
Bank loans	91,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025
	£
Allotted, called-up and fully-paid
3 Ordinary shares of £ 1.00 each	3