REGISTERED NUMBER: 15868292 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 31ST JULY 2024 TO 31ST JULY 2025

FOR

NEWNHAM LAND & DEVELOPMENT LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M O Birks

Mrs K Inskip

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

15868292 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

Monzo Bank Limited

Broadwalk House

5 Appold Street

London

EC2A 2AG

INCORPORATION:

31st July 2024

FIXED ASSETS

Tangible assets

4

519

CURRENT ASSETS

Debtors

166,980

Cash at bank

263,503

430,483

CREDITORS

Amounts falling due within one year

118,986

NET CURRENT ASSETS

311,497

TOTAL ASSETS LESS CURRENT LIABILITIES

312,016

PROVISIONS FOR LIABILITIES

5

129

NET ASSETS

311,887

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

311,787

SHAREHOLDERS' FUNDS

311,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31st July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2026 and were signed on its behalf by:

Mr M O Birks - Director

1.	STATUTORY INFORMATION

Newnham Land & Development Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, which excludes discounts, rebates, value added tax and other sales taxes, represents the amounts receivable from projects undertaken during the year.

Project revenue is recognised when a project is complete or considered complete at the year end. Where a project is not complete at the year end, the directors calculate the stage of completion and recognize revenue on that basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of

financial assets and liabilities like trade and other accounts receivable and payable and loans from related

parties.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade 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.

Leasing commitments

Operating lease payments are recognised as an expense on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

692

At 31st July 2025

692

DEPRECIATION

Charge for period

173

At 31st July 2025

173

NET BOOK VALUE

At 31st July 2025

519

5.	PROVISIONS FOR LIABILITIES

£

Deferred tax

129

Deferred

tax

£

Movement

129

Balance at 31st July 2025

129

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary Shares

£1

100

100 Ordinary Shares shares of £1 were issued during the period for cash of £ 100 .