Nightingale Electrical (Bolton) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07789565

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		627,509		484,966

			627,509		484,966
CURRENT ASSETS
Stocks	5	54,198		51,369
Debtors	6	356,218		153,469
Cash at bank and in hand		258,298		370,881

		668,714		575,719
Creditors: Amounts Falling Due Within One Year	7	(589,051 )		(462,092 )

NET CURRENT ASSETS (LIABILITIES)			79,663		113,627

TOTAL ASSETS LESS CURRENT LIABILITIES			707,172		598,593

PROVISIONS FOR LIABILITIES
Deferred Taxation			(57,764 )		-

NET ASSETS			649,408		598,593

CAPITAL AND RESERVES
Called up share capital	8		2		2
Other reserves			168,591		168,591
Profit and Loss Account			480,815		430,000

SHAREHOLDERS' FUNDS			649,408		598,593

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Nightingale Electrical (Bolton) Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R F Hurst Director	Mr C D Nightingale Director
9 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nightingale Electrical (Bolton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07789565 . The registered office is St Andrews Place Hill Lane, Blackrod, Bolton, BL6 5JW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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Nightingale Electrical (Bolton) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 18)

4. Tangible Assets

	Land & Property
	Freehold	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
As at 1 October 2024	342,000	98,808	93,540	534,348
Additions	-	15,900	275,764	291,664
Disposals	-	(3,000 )	(71,152 )	(74,152 )

As at 30 September 2025	342,000	111,708	298,152	751,860

Depreciation
As at 1 October 2024	-	29,786	19,596	49,382
Provided during the period	-	19,050	56,823	75,873
Disposals	-	(904 )	-	(904 )

As at 30 September 2025	-	47,932	76,419	124,351

Net Book Value
As at 30 September 2025	342,000	63,776	221,733	627,509

As at 1 October 2024	342,000	69,022	73,944	484,966

5. Stocks

	2025	2024
	£	£
Stock	54,198	51,369

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Nightingale Electrical (Bolton) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	283,373	153,469
Other debtors	72,845	-

	356,218	153,469

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	241,052	443,384
Other creditors	328,869	-
Taxation and social security	19,130	18,708

	589,051	462,092

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year the directors withdrew amounts totalling £Nil and introduced amounts totalling £25,039. At the balance sheet date the amount payable to the directors was £73,039 (2024: £Nil).

Dividends were paid to the directors in respect of their shareholdings totalling £48,000 (2024: £125,000).

The aggregate remuneration paid to key management personnel for the year was £25,140 (2024: £25,140).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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