NIXON COMMERCIAL PROPERTY LTD

NIXON COMMERCIAL PROPERTY LTD
Contents Page
For the year ended 31 August 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

NIXON COMMERCIAL PROPERTY LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Account Solutions Yorkshire Ltd 31 August 2025 .................................................... Account Solutions Yorkshire Ltd 5C Market Street Malton YO17 7LY 01 May 2026 1

NIXON COMMERCIAL PROPERTY LTD
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Account Solutions Yorkshire Ltd
31 August 2025

....................................................

Account Solutions Yorkshire Ltd
5C Market Street
Malton
YO17 7LY
01 May 2026

1

NIXON COMMERCIAL PROPERTY LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	680,000	680,000
Investments	4	22,500	22,500
		702,500	702,500
Current assets
Debtors		(667,074)	(667,074)
Cash at bank and in hand		5,086	0
		(661,988)	(667,074)
Creditors: amount falling due within one year		(1,246)	(1,470)
Net current assets		(663,234)	(668,544)

Total assets less current liabilities		39,266	33,956
Net assets		39,266	33,956

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		39,166	33,856
Shareholders' funds		39,266	33,956

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 May 2026 and were signed on its behalf by:

-------------------------------
NIXON James Aaron
Director

2

NIXON COMMERCIAL PROPERTY LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

NIXON COMMERCIAL PROPERTY LTD is a private company, limited by shares, registered in [England & Wales], registration number 13565838, registration address 5C MARKET STREET, Malton, North Yorkshire, YO17 7LY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 September 2024	-	-
Additions	680,000	680,000
Disposals	-	-
At 31 August 2025	680,000	680,000
Depreciation
At 01 September 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 August 2025	-	-
Net book values
Closing balance as at 31 August 2025	680,000	680,000
Opening balance as at 01 September 2024	680,000	680,000

4.

Investments

Cost	Loans to group undertakings	Total
	£	£
At 01 September 2024	-	-
Additions	22,500	22,500
Disposals	-	-
At 31 August 2025	22,500	22,500

5.

Share Capital

Authorised
0 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
0 Class A share of £1.00 each	0		0
	0		0

3

Registered Number: 13565838
England and Wales
NIXON COMMERCIAL PROPERTY LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025