1-9-2024 31-8-2025 31-8-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 4 4 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 11518274 2024-09-01 11518274 2025-08-31 11518274 2024-09-01 2025-08-31 11518274 2023-09-01 11518274 2023-09-01 2024-08-31 11518274 2024-08-31 11518274 ns14:PoundSterling 2024-09-01 2025-08-31 11518274 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11518274 ns10:FilletedAccounts 2024-09-01 2025-08-31 11518274 ns10:SmallEntities 2024-09-01 2025-08-31 11518274 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11518274 ns5:CurrentFinancialInstruments 2025-08-31 11518274 ns5:CurrentFinancialInstruments 2024-08-31 11518274 ns5:Non-currentFinancialInstruments 2025-08-31 11518274 ns5:Non-currentFinancialInstruments 2024-08-31 11518274 ns5:ShareCapital 2025-08-31 11518274 ns5:ShareCapital 2024-08-31 11518274 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 11518274 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 11518274 ns10:Director1 2024-09-01 2025-08-31

| Company registration number: | 11518274
| Unaudited financial statements
| for the year ended 31 August 2025
| for
| Nettleham Developments Ltd
| Pages for filing with the Registrar

| Nettleham Developments Ltd
| Chartered Accountants' Report to the Board of Directors for the preparation of the unaudited financial statements
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nettleham Developments Ltd for the year ended 31 August 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
| As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com/regulation.
| This report is made solely to the Board of Directors of Nettleham Developments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Nettleham Developments Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nettleham Developments Ltd and its Board of Directors, as a body, for our work, or for this report.
| It is your duty to ensure that Nettleham Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nettleham Developments Ltd. You consider that Nettleham Developments Ltd is exempt from the statutory audit requirement for the year.
| We have not been instructed to carry out an audit or a review of the accounts of Nettleham Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
| Cobble Accountants Limited
| Commerce House
| Carlton Boulevard
| Lincoln
| Lincolnshire
| LN2 4WJ
| United Kingdom
|  | Date: | 13 February 2026 |
| 1

| Company registration number: | 11518274
| Nettleham Developments Ltd
| Balance sheet
| as at 31 August 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 31,486 |  |  |  | 43,367 |  |
| Investment property | 5 |  | 1,923,575 |  |  |  | 1,923,575 |  |
|  |  |  |  |  | 1,955,061 |  |  |  | 1,966,942
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 1,247,500 |  |  |  | 1,287,354 |  |
| Debtors |  |  | 589,348 |  |  |  | 50,258 |  |
| Cash at bank and in hand |  |  | 179,045 |  |  |  | 29,306 |  |
|  |  |  |  |  | 2,015,893 |  |  |  | 1,366,918
| Creditors: amounts falling due within one year |  |  |  |  | (3,622,967) |  |  |  | (3,252,285)
| Net current liabilities |  |  |  |  | (1,607,074) |  |  |  | (1,885,367)
| Total assets less current liabilities |  |  |  |  | 347,987 |  |  |  | 81,575
| Creditors: Amounts falling due after more than one year |  |  |  |  | (21,230) |  |  |  | (23,529)
| Provisions for liabilities |  |  |  |  | (1,210) |  |  |  | (2,420)
| NET ASSETS |  |  |  |  | 325,547 |  |  |  | 55,626
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 200 |  |  |  | 200
| Profit and loss account |  |  |  |  | 325,347 |  |  |  | 55,426
| TOTAL EQUITY |  |  |  |  | 325,547 |  |  |  | 55,626
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 2

| Company registration number: | 11518274
| Nettleham Developments Ltd
| Balance sheet - continued
| as at 31 August 2025
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
| In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 13 February 2026 and signed on its behalf by:
| Mr D Lui, Director |  |
| 13 February 2026 |  |
| 3

| Nettleham Developments Ltd
| Notes to the financial statements
| for the year ended 31 August 2025
| 1 | Company information
|  | Nettleham Developments Ltd is a private company registered in England and Wales. Its registered number is 11518274. The company is limited by shares. Its registered office is Studio One, Deepdale Enterprise Park, Lincoln, Lincolnshire, LN2 2LL.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures & fittings | - | 25% reducing balance
|  | Motor vehicles | - | 25% reducing balance
|  | Computer equipment | - | 33.3% straight line
|  | Investment property
|  | Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
| 4

| Nettleham Developments Ltd
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 2 | Accounting policies - continued
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
|  | Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
|  | Current or deferred taxation assets and liabilities are not discounted.
|  | Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
|  | Deferred taxation
|  | Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
|  | Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
|  | Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 4 (2024 - 4).
| 5

| Nettleham Developments Ltd
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  |  | £
|  | Cost |  |  |  |  |  |
|  | At 1 September 2024 |  |  |  |  |  | 67,530
|  | Additions |  |  |  |  |  | 2,344
|  | At 31 August 2025 |  |  |  |  |  | 69,874
|  | Depreciation
|  | At 1 September 2024 |  |  |  |  |  | 24,163
|  | Charge for year |  |  |  |  |  | 14,225
|  | At 31 August 2025 |  |  |  |  |  | 38,388
|  | Net book value
|  | At 31 August 2025 |  |  |  |  |  | 31,486
|  | At 31 August 2024 |  |  |  |  |  | 43,367
| 5 | Investment property
|  |  |  | £
|  | Valuation |  |
|  | At 1 September 2024 |  | 1,923,575
|  | Disposals |  | -
|  | At 31 August 2025 |  | 1,923,575
| 6 | Share capital
|  | At the reporting date, the company had 200 A Ordinary shares of £1 each issued as share capital. The company has one class of Ordinary shares which carry equal rights to vote, receive dividends and share in the distribution of assets on winding up.
| 7 | Controlling party
|  | The controlling party is Primor Holdings Ltd as a result of owning 100% of the available share capital within Nettleham Developments Ltd.
| 6