N&i Developments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14064194

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		345,020		292,520

			345,020		292,520
CURRENT ASSETS
Cash at bank and in hand		719		4,652

		719		4,652
Creditors: Amounts Falling Due Within One Year	6	(138,843 )		(107,872 )

NET CURRENT ASSETS (LIABILITIES)			(138,124 )		(103,220 )

TOTAL ASSETS LESS CURRENT LIABILITIES			206,896		189,300

Creditors: Amounts Falling Due After More Than One Year	7		(251,227 )		(213,747 )

NET LIABILITIES			(44,331 )		(24,447 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(44,431 )		(24,547 )

SHAREHOLDERS' FUNDS			(44,331)		(24,447)

Page 1

Page 2

N&i Developments Ltd

Balance Sheet (continued)

As At 30 April 2025

For the 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.

The member has 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.

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 Nicholas Rushton

Director

09/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

N&i Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14064194 . The registered office is 33 Spiredale Brow, Standish, Wigan, WN6 0XT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 consists of rent receivd.

Income is recognised in the period the rent falls due.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 May 2024	292,520
Additions	52,500

As at 30 April 2025	345,020

5. Debtors

	2025	2024
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	138,843	107,872

Page 3

Page 4

N&i Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

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

	2025	2024
	£	£
Bank loans	251,227	213,747

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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