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Registration number: 02287332

Nest Developments ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Nest Developments ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 4

Nest Developments ltd

Company Information

Director | R Phillips

Registered office | Anglo House Worcester Road Stourport on Severn DY13 9AW

Accountants | Perrigo Consultants Limited Anglo House Worcester Road Stourport on Severn DY13 9AW

Nest Developments ltd

(Registration number: 02287332)
Abridged Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 3 | 3
Creditors: Amounts falling due within one year |  | (554,615) | (554,597)
Total assets less current liabilities |  | (554,612) | (554,594)
Accruals and deferred income |  | (3,930) | (917)
Net liabilities |  | (558,542) | (555,511)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (558,642) | (555,611)
Shareholders' deficit |  | (558,542) | (555,511)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 March 2026

R Phillips Director

Nest Developments ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

These financial statements were authorised for issue by the director on 17 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and Fittings | 25% Straight line basis

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Nest Developments ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 April 2024 | 848 | 848
At 31 March 2025 | 848 | 848
Depreciation
At 1 April 2024 | 848 | 848
At 31 March 2025 | 848 | 848
Carrying amount
At 31 March 2025 | - | -

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100