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Registered number: 00606005 J.H. AND P.E. NICHOLSON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
J.H. AND P.E. NICHOLSON LIMITED REGISTERED NUMBER:00606005
STATEMENT OF FINANCIAL POSITION AS AT 11 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 124,432 |  | 129,307
Investments | 5 |  | 29,864 |  | 65,742
|  |  | 154,296 |  | 195,049
Current assets |  |  |  |  |
Stocks |  | 148,563 |  | 160,326 |
Debtors: amounts falling due within one year | 6 | 55,297 |  | 54,201 |
Cash at bank and in hand | 7 | 330,095 |  | 313,058 |
|  | 533,955 |  | 527,585 |
Creditors: amounts falling due within one year | 8 | (138,440) |  | (155,822) |
Net current assets |  |  | 395,515 |  | 371,763
Total assets less current liabilities |  |  | 549,811 |  | 566,812
Creditors: amounts falling due after more than one year | 9 |  | (21,222) |  | (33,297)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (22,063) |  | (19,062) |
|  |  | (22,063) |  | (19,062)
Net assets |  |  | 506,526 |  | 514,453
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5,400 |  | 5,400
Profit and loss account |  |  | 501,126 |  | 509,053
|  |  | 506,526 |  | 514,453
Page 1
J.H. AND P.E. NICHOLSON LIMITED REGISTERED NUMBER:00606005
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 11 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2026.
................................................ Mr L E Baugh
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
1. | General information
J.H. & P.E. Nicholson Limited is a private company limited by shares and incorporated in England and Wales, registration number 00606005. The registered office is Neatishead Hall, Neatishead, Norwich, Norfolk, NR12 8XX. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 2. Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 2. Accounting policies (continued)
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 10% | Straight line
|  |  |  | Plant & machinery | - | 15% | Straight line
|  |  |  | Motor vehicles | - | 15% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the cost of purchase. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 5
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 2. Accounting policies (continued)
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Enter text here - user input
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 12 October 2024 | 785,368 | 409,148 | 7,750 | 1,202,266
| Additions | - | 22,307 | - | 22,307
| At 11 October 2025 | 785,368 | 431,455 | 7,750 | 1,224,573
| Depreciation |  |  |  |
| At 12 October 2024 | 747,047 | 318,162 | 7,750 | 1,072,959
| Charge for the year on owned assets | 2,881 | 24,301 | - | 27,182
| At 11 October 2025 | 749,928 | 342,463 | 7,750 | 1,100,141
| Net book value |  |  |  |
| At 11 October 2025 | 35,440 | 88,992 | - | 124,432
| At 11 October 2024 | 38,321 | 90,986 | - | 129,307
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 42,900 | 54,600
|  | 42,900 | 54,600
Page 7
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 12 October 2024 | 65,742
| Disposals | (35,878)
| At 11 October 2025 | 29,864
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 50,812 | 41,025
| Other debtors | - | 8,933
| Prepayments and accrued income | 4,485 | 4,243
|  | 55,297 | 54,201
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 330,095 | 313,058
|  | 330,095 | 313,058
Page 8
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 16,565 | 39,116
| Corporation tax | 12,107 | 6,578
| Other taxation and social security | 3,862 | -
| Obligations under finance lease and hire purchase contracts | 12,075 | 11,111
| Other creditors | 76,180 | 66,123
| Accruals and deferred income | 17,651 | 32,894
|  | 138,440 | 155,822
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 21,222 | 33,297
|  | 21,222 | 33,297
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 12,075 | 11,111
| Between 1-5 years | 21,222 | 33,297
|  | 33,297 | 44,408
Page 9
J.H. AND P.E. NICHOLSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (19,062)
| Charged to profit or loss | (3,001)
| At end of year | (22,063)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (22,063) | (19,062)
|  | (22,063) | (19,062)
Page 10