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Registered number: 08475979 NICKOLAS CHOPPING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
NICKOLAS CHOPPING LIMITED REGISTERED NUMBER:08475979
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 945,719 |  | 904,566
|  |  | 945,719 |  | 904,566
Current assets |  |  |  |  |
Debtors | 5 | 12,009 |  | 12,677 |
|  | 12,009 |  | 12,677 |
Creditors: amounts falling due within one year | 6 | (559,790) |  | (530,216) |
Net current liabilities |  |  | (547,781) |  | (517,539)
Total assets less current liabilities |  |  | 397,938 |  | 387,027
Creditors: amounts falling due after more than one year | 7 |  | (172,570) |  | (175,011)
Net assets |  |  | 225,368 |  | 212,016
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 38,459 |  | 38,459
Profit and loss account |  |  | 186,909 |  | 173,557
|  |  | 225,368 |  | 212,016
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NICKOLAS CHOPPING LIMITED REGISTERED NUMBER:08475979
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 March 2026.
___________________________ Nickolas Chopping
Director
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NICKOLAS CHOPPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Nickolas Chopping Limited is a private company limited by shares incorporated in England and Wales. The registered office is 38-40 Chamberlayne Road, London, NW10 3JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the director have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Turnover
The turnover represents amounts invoiced during the year, exclusive of Value Added Tax.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
NICKOLAS CHOPPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Nil
|  |  |  | Plant and machinery | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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NICKOLAS CHOPPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 878,616 | 205,482 | 1,084,098
| Additions | 20,933 | 33,690 | 54,623
| At 31 March 2025 | 899,549 | 239,172 | 1,138,721
| Depreciation |  |  |
| At 1 April 2024 | - | 179,532 | 179,532
| Charge for the year on owned assets | - | 13,470 | 13,470
| At 31 March 2025 | - | 193,002 | 193,002
| Net book value |  |  |
| At 31 March 2025 | 899,549 | 46,170 | 945,719
| At 31 March 2024 | 878,616 | 25,950 | 904,566
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,615 | 12,677
| Other debtors | 394 | -
|  | 12,009 | 12,677
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NICKOLAS CHOPPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 14,293 | 17,188
| Bank loans | 38,771 | 60,970
| Trade creditors | 8,205 | 11,081
| Corporation tax | 4,396 | 6,661
| Other taxation and social security | 30,722 | 33,421
| Obligations under finance lease and hire purchase contracts | 8,117 | 2,650
| Other creditors | 450,286 | 392,245
| Accruals | 5,000 | 6,000
|  | 559,790 | 530,216
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 157,725 | 174,293
| Net obligations under finance leases and hire purchase contracts | 14,845 | 718
|  | 172,570 | 175,011
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 38,459 Ordinary shares of £1 each | 38,459 | 38,459
9. | Profit and loss account
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Balance brought forward | 173,557 | 166,918
| Profit (Loss) for the year | 25,352 | 14,139
| Dividends paid | (12,000) | (7,500)
|  | 186,909 | 173,557
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NICKOLAS CHOPPING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Related party transactions
| Included in other creditors is a balance of £449,127 (2024: £390,663) due to director. This balance is interest free and payable on demand.
11. | Post balance sheet events
There were no events since the year end which materially affected the company.
12. | Controlling party
Nickolas Chopping owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.
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