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NELSON INVESTMENTS LIMITED

Registered Number
10184660
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

NELSON INVESTMENTS LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | NELSON, Jason
| NELSON, John

Registered Address | Nelson Distribution Ltd C/O Nelson Distribution Ltd
| Goods Road Industrial Estate
| Belper
| DE56 1UU

Registered Number | 10184660 (England and Wales)

NELSON INVESTMENTS LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 1,600,000 |  |  |  | 1,600,000
|  |  |  | 1,600,000 |  |  |  | 1,600,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 7,172 |  |  |  | 16,153 |  |
Cash at bank and on hand |  | 413,518 |  |  |  | 367,442 |  |
|  | 420,690 |  |  |  | 383,595 |  |
Creditors amounts falling due within one year | 4 | (185,183) |  |  |  | (167,758) |  |
Net current assets (liabilities) |  |  |  | 235,507 |  |  |  | 215,837
Total assets less current liabilities |  |  |  | 1,835,507 |  |  |  | 1,815,837
Net assets |  |  |  | 1,835,507 |  |  |  | 1,815,837
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,727,271 |  |  |  | 1,727,271
Revaluation reserve |  |  |  | 37,500 |  |  |  | 37,500
Profit and loss account |  |  |  | 70,736 |  |  |  | 51,066
Shareholders' funds |  |  |  | 1,835,507 |  |  |  | 1,815,837

- 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 5 February 2026, and are signed on its behalf by:
NELSON, Jason Director
NELSON, John Director Registered Company No. 10184660

NELSON INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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.

| Investment property
--- | ---
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| Fair value at 31 May 2025 is represented by valuation in 2021 £1,600,000 If the investment property had not been revalued it would have been included at the historical cost of £1,550,000 Investment property was valued on an open market basis on 6 April 2021 by David Brown Commercial

|  | £
| Fair value at 01 June 24 | 1,600,000
| At 31 May 25 | 1,600,000

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 132,451 |  | 131,688
| Taxation and social security | 49,642 |  | 33,270
| Accrued liabilities and deferred income | 3,090 |  | 2,800
| Total | 185,183 |  | 167,758

| 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.