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Company Registration No. 12869517 (England and Wales)
NASHEMAN PROPERTIES LIMITED Unaudited accounts for the year ended 30 September 2025
NASHEMAN PROPERTIES LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
1,413,000
1,305,328
Current assets
Debtors
5
-
336
Cash at bank and in hand
8,952
1,908
8,952
2,244
Creditors: amounts falling due within one year
6
(6,331)
(3,046)
Net current assets/(liabilities)
2,621
(802)
Total assets less current liabilities
1,415,621
1,304,526
Creditors: amounts falling due after more than one year
7
(1,164,474)
(1,166,520)
Provisions for liabilities
Deferred tax
(54,603)
(40,336)
Net assets
196,544
97,670
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
196,542
97,668
Shareholders' funds
196,544
97,670
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by
Ashish Kumar Director Company Registration No. 12869517
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NASHEMAN PROPERTIES LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
NASHEMAN PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12869517. The registered office is 3 Duncan Close, Moulton Park Industrial Estate, Northampton, Northamptonshire, NN3 6WL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the gross rent due for the period.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Fair value at 1 October 2024
1,305,328
Net gain from fair value adjustments
107,672
At 30 September 2025
1,413,000
The fair value of investment property was determined by the company directors. The historic cost of these properties totalled £1,164,807 (2024 £1,164,807).
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
-
336
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NASHEMAN PROPERTIES LIMITED Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
64
241
Taxes and social security
736
-
Accruals
558
558
Deferred income
4,973
2,247
6,331
3,046
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
725,624
716,149
Amounts owed to group undertakings and other participating interests
173,192
178,171
Loans from directors
265,658
272,200
1,164,474
1,166,520
Aggregate of amounts that fall due for payment after five years
725,624
716,149
The bank loans are secured against the investment properties.
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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