REGISTERED NUMBER: 01235216 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

N. & D.A. Taylor Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D A Taylor

SECRETARY:

Mr D A Taylor

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

M3 2PJ

REGISTERED NUMBER:

01235216 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

-

2

Investment property

5

750,000

750,000

750,000

750,002

CURRENT ASSETS

Debtors

6

6,247

3,812

Cash at bank

65,250

84,176

71,497

87,988

CREDITORS

Amounts falling due within one year

7

(21,659

)

(34,472

)

NET CURRENT ASSETS

49,838

53,516

TOTAL ASSETS LESS CURRENT LIABILITIES

799,838

803,518

PROVISIONS FOR LIABILITIES

8

(156,963

)

(156,963

)

NET ASSETS

642,875

646,555

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

641,875

645,555

SHAREHOLDERS' FUNDS

642,875

646,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

Mr D A Taylor - Director

1.	STATUTORY INFORMATION

N. & D.A. Taylor 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 as modified by the revaluation of certain assets.

Turnover

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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Interest

Bank and other interest is recognised in the period in which it was received.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Tangible fixed assets are initially recorded at cost less accumulated depreciation and accumulated impairment losses.

Investment property

Interest in investment properties is stated at an open market value with no depreciation being provided in accordance with the provision of Section 1A "Small Entities" of Financial Reporting Standard 102.

Taxation

Taxation for the year 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.

Going concern

The company's financial statements for the year ended 31 January 2026 have been prepared on a going basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

568

Disposals

(568

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

566

Charge for year

2

Eliminated on disposal

(568

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

2

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

750,000

NET BOOK VALUE

At 31 January 2026

750,000

At 31 January 2025

750,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2015

627,851

Cost

122,149

750,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

122,149

122,149

Investment property was valued on an open market basis on 25 February 2014 by Ash Property Ltd .

The director considers the market value of the investment property not to be materially different to the value shown in the financial statements at 31 January 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,914

479

Other debtors

3,333

3,333

6,247

3,812

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

8,059

6,029

Other creditors

13,600

28,443

21,659

34,472

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

156,963

156,963

Deferred

tax

£

Balance at 1 February 2025

156,963

Balance at 31 January 2026

156,963

9.

RESERVES

Retained

earnings

£

At 1 February 2025

645,555

Profit for the year

33,820

Dividends

(37,500

)

At 31 January 2026

641,875

10.	RELATED PARTY DISCLOSURES