REGISTERED NUMBER: 14300385 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

NIGHTINGALE APARTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C M Smith

Ms N L Smith

REGISTERED OFFICE:

58 Northern Road

Cosham

Portsmouth

PO6 3DP

REGISTERED NUMBER:

14300385 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

CURRENT ASSETS

Stocks

81,741

331,015

Debtors

4

227,033

144,771

Cash at bank

17,201

-

325,975

475,786

CREDITORS

Amounts falling due within one year

5

213,790

479,045

NET CURRENT ASSETS/(LIABILITIES)

112,185

(3,259

)

TOTAL ASSETS LESS CURRENT LIABILITIES

112,185

(3,259

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

112,085

(3,359

)

112,185

(3,259

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr C M Smith - Director

Ms N L Smith - Director

1.	STATUTORY INFORMATION

Nightingale Apartments 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks and work in progress

Stocks and work in progress represents property intended to be developed and sold. These assets are accounted for at cost, encompassing all direct and indirect costs incurred to prepare the property for its eventual sale.

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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

227,033

144,771

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

37,402

-

Other creditors

176,388

479,045

213,790

479,045

6.	RELATED PARTY DISCLOSURES

The aggregate amount owed by the directors at the balance sheet date was £100 (2024: £100).

Included within other debtors are amounts owed by connected persons and entities totalling £57,881 (2024: £144,671).

Included within other creditors are amounts owed to connected persons and entities totalling £174,252 (2024: £475,804).

7.	ULTIMATE CONTROLLING PARTY

The company is under control of Mr C Smith and Ms N Smith.