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NEXT LETTINGS (CUMBRIA) LIMITED

Registered Number
14875532
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

NEXT LETTINGS (CUMBRIA) LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Mr M Sharma
| Mr L T Walker

Registered Address | 125 Queen Street
| Whitehaven
| CA28 7QF

Registered Number | 14875532 (England and Wales)

NEXT LETTINGS (CUMBRIA) LIMITED
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 143,485 |  |  |  | 143,485
|  |  |  | 143,485 |  |  |  | 143,485
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,300 |  |  |  | 550 |  |
Cash at bank and on hand |  | 1,040 |  |  |  | 684 |  |
|  | 2,340 |  |  |  | 1,234 |  |
Creditors amounts falling due within one year | 5 | (18,930) |  |  |  | (86,309) |  |
Net current assets (liabilities) |  |  |  | (16,590) |  |  |  | (85,075)
Total assets less current liabilities |  |  |  | 126,895 |  |  |  | 58,410
Creditors amounts falling due after one year | 6 |  |  | (45,000) |  |  |  | (58,333)
Net assets |  |  |  | 81,895 |  |  |  | 77
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 81,795 |  |  |  | (23)
Shareholders' funds |  |  |  | 81,895 |  |  |  | 77

- 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 3 February 2026, and are signed on its behalf by:
Mr L T Walker Director
Mr M Sharma Director Registered Company No. 14875532

NEXT LETTINGS (CUMBRIA) 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.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| 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.

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

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

3. | Investment property
--- | ---

|  | £
| Fair value at 01 June 24 | 143,485
| At 31 May 25 | 143,485

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,300 |  | 550
| Total | 1,300 |  | 550

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 11
| Taxation and social security | 1,255 |  | -
| Other creditors | 16,830 |  | 85,383
| Accrued liabilities and deferred income | 845 |  | 915
| Total | 18,930 |  | 86,309

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 45,000 |  | 58,333
| Total | 45,000 |  | 58,333

7. | Related party transactions
--- | ---
| Mr M Sharma and Mr L T Walker (directors and shareholders) are also directors and shareholders of Company X. During the year the company received an interest free loan of £78,422 (2024 - £71,300) from Company X. £76,422 of the loan was written off on 30 November 2024 by deed of release.