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Company Registration No. 15943120 (England and Wales)
Nest Autos Car Repairs Ltd Unaudited accounts for the period from 9 September 2024 to 28 February 2026
Nest Autos Car Repairs Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nest Autos Car Repairs Ltd Company Information for the period from 9 September 2024 to 28 February 2026
Director
Mr Conner James Moyes
Company Number
15943120 (England and Wales)
Registered Office
13 The Close Norwich Norfolk NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Nest Autos Car Repairs Ltd Statement of financial position as at 28 February 2026
2026
Notes
£
Fixed assets
Intangible assets
4
19,800
Tangible assets
5
82,954
102,754
Current assets
Inventories
9,000
Debtors
6
56,954
Cash at bank and in hand
72,819
138,773
Creditors: amounts falling due within one year
7
(88,884)
Net current assets
49,889
Total assets less current liabilities
152,643
Creditors: amounts falling due after more than one year
8
(69,033)
Provisions for liabilities
Deferred tax
(20,738)
Net assets
62,872
Capital and reserves
Called up share capital
100
Profit and loss account
62,772
Shareholders' funds
62,872
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 May 2026 and were signed on its behalf by
Mr Conner James Moyes Director Company Registration No. 15943120
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Nest Autos Car Repairs Ltd Notes to the Accounts for the period from 9 September 2024 to 28 February 2026
1
Statutory information
Nest Autos Car Repairs Ltd is a private company, limited by shares, registered in England and Wales, registration number 15943120. The registered office is 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
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Nest Autos Car Repairs Ltd Notes to the Accounts for the period from 9 September 2024 to 28 February 2026
4
Intangible fixed assets
Other
£
Cost
At 9 September 2024
-
Additions
22,000
At 28 February 2026
22,000
Amortisation
At 9 September 2024
-
Charge for the period
2,200
At 28 February 2026
2,200
Net book value
At 28 February 2026
19,800
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 9 September 2024
-
-
-
-
Additions
74,500
24,225
5,372
104,097
At 28 February 2026
74,500
24,225
5,372
104,097
Depreciation
Charge for the period
14,900
5,140
1,103
21,143
At 28 February 2026
14,900
5,140
1,103
21,143
Net book value
At 28 February 2026
59,600
19,085
4,269
82,954
6
Debtors
2026
£
Amounts falling due within one year
Trade debtors
12,805
Amounts due from group undertakings etc.
44,149
56,954
7
Creditors: amounts falling due within one year
2026
£
Bank loans and overdrafts
24,000
VAT
13,580
Obligations under finance leases and hire purchase contracts
3,140
Trade creditors
22,831
Taxes and social security
15,714
Loans from directors
9,619
88,884
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Nest Autos Car Repairs Ltd Notes to the Accounts for the period from 9 September 2024 to 28 February 2026
8
Creditors: amounts falling due after more than one year
2026
£
Bank loans
59,000
Obligations under finance leases and hire purchase contracts
10,033
69,033
9
Average number of employees
During the period the average number of employees was 3.
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