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Registered number: 00285372 NETHERTON BUILDING AND CONSTRUCTION COMPANY LIMITED Financial statements Information for filing with the registrar For the Year Ended 30 June 2025
NETHERTON BUILDING AND CONSTRUCTION COMPANY LIMITED Registered number: 00285372 Balance Sheet As at 30 June 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 118,932 |  | 131,263 |
Cash at bank and in hand |  | 9,469 |  | 3,495 |
|  | 128,401 |  | 134,758 |
Creditors: amounts falling due within one year | 5 | (208,279) |  | (208,964) |
Net current liabilities |  |  | (79,878) |  | (74,206)
Total assets less current liabilities |  |  | (79,878) |  | (74,206)
Net liabilities |  |  | (79,878) |  | (74,206)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 10,010 |  | 10,010
Profit and loss account |  |  | (89,888) |  | (84,216)
|  |  | (79,878) |  | (74,206)
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 statement of comprehensive income 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 1 April 2026.
K Drazdzewska
Director Date:
The notes on pages 2 to 4 form part of these financial statements. Page 1
NETHERTON BUILDING AND CONSTRUCTION COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
1. | General information
Netherton Building and Construction Company Limited is a private company limited by shares and iincorporated in England and Wales. The company registered number is 00285372 and its registered head office is located at Environment House, 1 St. Marks Street, Nottingham, NG3 1DE. 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 financial statements are presented in Sterling which is the functional currency of the company and are rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Company has net liabilities and is therefore reliant upon the continuing support of group and related undertakings in order to meet its financial obligations as they fall due. The Company has received confirmation from these related companies that this financial support will be provided for a period not less than 12 months from the approval of these financial statements. As such the directors believe the Company to be a going concern and the financial statements have been prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amont of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting date can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Revenue from project management fees is recognised as costs are incurred.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
NETHERTON BUILDING AND CONSTRUCTION COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025 2.Accounting policies (continued)
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no employees other than directors, who did not receive any remuneration (2024: £Nil).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings | 118,932 | 130,452
| Other debtors | - | 380
| Prepayments and accrued income | - | 431
|  | 118,932 | 131,263
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,425 | 2,865
| Amounts owed to group undertakings | 198,423 | 197,464
| Other taxation and social security | 110 | -
| Other creditors | 1,796 | 1,796
| Accruals and deferred income | 6,525 | 6,839
|  | 208,279 | 208,964
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,010 (2024 - 10,010) Ordinary shares shares of £1.00 each | 10,010 | 10,010
Page 3
NETHERTON BUILDING AND CONSTRUCTION COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
7. | Related party transactions
| The Company has taken advantage of the exemptions available under FRS 102 Section 33 from disclosing transactions with other members of the group, where all subsidiaries are wholly owned.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings |  |
| Mellham Limited | 118,414 | 118,414
| Purico Property Ltd | 518 | -
| Donlow Fininvest Limited | - | 12,038
|  | 118,932 | 130,452
| During the year the Company made sales of £Nil (2024: £2,369) to Hollow Oak Limited, £84 (2024: £38) to Donlow Fininvest Limited and £4,394 (2024: £Nil) to Purico Property Limited.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to related undertakings |  |
| Melham Group Limited | 196,923 | 196,923
| Purico Limited | - | 541
| Donlow Fininvest Limited | 1,500 | -
|  | 198,423 | 197,464
| During the year the Company were recharged expenses of £1,220 (2024: £541) by Purico Limited and made purchases of £60 (2024: £Nil) from Donlow Fininvest Limited.
8. | Controlling party
The Company's immediate and ultimate parent undertaking is Melham Group Limited. The ultimate controlling party is Mr N R Puri.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 1 April 2026 by James Bagley (Senior Statutory Auditor) on behalf of PKF Smith Cooper Audit Limited.
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