REGISTERED NUMBER: 04644774 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

NUTTERS FASTENINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Fisher

S E J Whitehouse

REGISTERED OFFICE:

Units 3, 4 & 5 Maple Business Park

Walter Street

Birmingham

West Midlands

B7 5ET

REGISTERED NUMBER:

04644774 (England and Wales)

AUDITORS:

Luckmans Duckett Parker Limited

Chartered Accountants

Statutory Auditors

1110 Elliott Court

Herald Avenue

Coventry Business Park

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

59,557

57,739

CURRENT ASSETS

Stocks

173,772

156,239

Debtors

5

979,579

965,451

Cash at bank and in hand

98,701

113,571

1,252,052

1,235,261

CREDITORS

Amounts falling due within one year

6

393,903

361,282

NET CURRENT ASSETS

858,149

873,979

TOTAL ASSETS LESS CURRENT LIABILITIES

917,706

931,718

PROVISIONS FOR LIABILITIES

7

14,634

14,170

NET ASSETS

903,072

917,548

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

902,972

917,448

SHAREHOLDERS' FUNDS

903,072

917,548

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 Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

S E J Whitehouse - Director

1.	STATUTORY INFORMATION

Nutters Fastenings 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.

Tangible fixed assets

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

Plant and machinery

-

33% on cost, 20% on cost and 10% on cost

Fixtures and fittings

-

33% on cost and 20% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

6,566

63,231

65,775

135,572

Additions

-

-

27,531

27,531

Disposals

-

-

(9,250

)

(9,250

)

At 31 August 2025

6,566

63,231

84,056

153,853

DEPRECIATION

At 1 September 2024

6,566

41,720

29,547

77,833

Charge for year

-

11,008

14,705

25,713

Eliminated on disposal

-

-

(9,250

)

(9,250

)

At 31 August 2025

6,566

52,728

35,002

94,296

NET BOOK VALUE

At 31 August 2025

-

10,503

49,054

59,557

At 31 August 2024

-

21,511

36,228

57,739

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

272,041

260,520

Amounts owed by group undertakings

653,521

671,192

Other debtors

68

-

Tax

9,500

-

Prepayments

44,449

33,739

979,579

965,451

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

249,073

202,372

Amounts owed to group undertakings

4,202

9,005

Social security and other taxes

40,189

45,221

Other creditors

2,505

2,630

Directors' current accounts

80,000

80,000

Accruals and deferred income

17,934

22,054

393,903

361,282

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

Accelerated capital allowances

14,889

14,435

Other timing differences

(255

)

(265

)

14,634

14,170

Deferred

tax

£

Balance at 1 September 2024

14,170

Charge to Income Statement during year

464

Balance at 31 August 2025

14,634

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

We were not appointed as auditor of the company until after 31 August 2023 and thus did not observe the counting of physical inventories at the end of of the year ended 31 August 2023. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31 August 2023, which are included in the balance sheet at £339,116, by using other audit procedures. Consequently we were unable to determine whether any adjustment to this amount was necessary.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Mark Spafford FCA FCCA (Senior Statutory Auditor)

for and on behalf of Luckmans Duckett Parker Limited

10.	PENSION COMMITMENTS

Included in other creditors is £2,505 (2024 - £2,630) of outstanding pension contributions.

11.	PARENT UNDERTAKING

The company is a wholly owned subsidiary of Stulou Limited, a company registered in England and Wales.