Company registration number 15834457 (England and Wales)
NUTWOOD HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NUTWOOD HOLDINGS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
NUTWOOD HOLDINGS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
870,000
Current assets
Cash at bank and in hand
3,221
Creditors: amounts falling due within one year
(865,385)
Net current liabilities
(862,164)
Total assets less current liabilities
7,836
Provisions for liabilities
(40,040)
Net liabilities
(32,204)
Capital and reserves
Called up share capital
4
100
Revaluation reserve
120,118
Profit and loss reserves
(152,422)
Total equity
(32,204)
NUTWOOD HOLDINGS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 March 2026 and are signed on its behalf by:
Mr S J Walker
Director
Company registration number 15834457 (England and Wales)
NUTWOOD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Nutwood Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 51 Grove Avenue, Harpenden, Hertfordshire, England, AL5 1EY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rents receivable are recognised in the period to which they relate.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

NUTWOOD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
2
3
Investment property
2025
£
Fair value
At 12 July 2024
-
0
Additions
709,842
Revaluations
160,158
At 31 July 2025
870,000

4
Called up share capital
2025
Ordinary share capital
£
Issued and fully paid
Ordinary shares of £1 each
100

During the period, 100 £1 ordinary shares were issued at par.

5
Related party transactions

Mr & Mrs S Walker

Mr S Walker is a director and both are shareholders

During the period, Mr & Mrs Walker loaned the company £412,450 as working capital. The amount due to the related party at year end was £412,450. The amount is unsecured, interest-free and repayable on demand.

Mr & Mrs R Walker

Mr R Walker is a director and both are shareholders

During the period, Mr & Mrs Walker loaned the company £452,335 as working capital. The amount due to the related party at year end was £452,335. The amount is unsecured, interest-free and repayable on demand.

2025-07-31 2024-07-12 false false false 26 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Richard Walker Mr S J Walker Mr S J Walker 15834457 2024-07-12 2025-07-31 15834457 2025-07-31 15834457 core:CurrentFinancialInstruments 2025-07-31 15834457 core:ShareCapital 2025-07-31 15834457 core:RevaluationReserve 2025-07-31 15834457 core:RetainedEarningsAccumulatedLosses 2025-07-31 15834457 core:ShareCapitalOrdinaryShareClass1 2025-07-31 15834457 bus:CompanySecretaryDirector1 2024-07-12 2025-07-31 15834457 2024-07-11 15834457 bus:OrdinaryShareClass1 2024-07-12 2025-07-31 15834457 bus:PrivateLimitedCompanyLtd 2024-07-12 2025-07-31 15834457 bus:SmallCompaniesRegimeForAccounts 2024-07-12 2025-07-31 15834457 bus:FRS102 2024-07-12 2025-07-31 15834457 bus:AuditExemptWithAccountantsReport 2024-07-12 2025-07-31 15834457 bus:Director1 2024-07-12 2025-07-31 15834457 bus:Director2 2024-07-12 2025-07-31 15834457 bus:CompanySecretary1 2024-07-12 2025-07-31 15834457 bus:FullAccounts 2024-07-12 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP