NHA (Reading) Limited

NHA (Reading) Limited
Contents Page
For the year ended 31 March 2026

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Statement of changes in equity	5
Notes to the financial statements	6

NHA (Reading) Limited
Company Information
For the year ended 31 March 2026

Directors	Mrs A M Holley N C Holley
Registered Number	15353185
Registered Office	Merlin House Brunel Road Theale Reading Berkshire RG7 4AB
Accountants	Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB

1

NHA (Reading) Limited
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026

Directors

The directors who served the company throughout the year were as follows:

Mrs A M Holley

N C Holley

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
N C Holley
Director

Date approved: 26 May 2026

2

NHA (Reading) Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of NHA (Reading) Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NHA (Reading) Limited for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of NHA (Reading) Limited, as a body, in accordance with the terms of our engagement letter dated 22 May 2026 Our work has been undertaken solely to prepare for your approval the accounts of NHA (Reading) Limited and state those matters that we have agreed to state to the Board of Directors of NHA (Reading) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NHA (Reading) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that NHA (Reading) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of NHA (Reading) Limited. You consider that NHA (Reading) Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of NHA (Reading) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 26 May 2026 3

NHA (Reading) Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of NHA (Reading) Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NHA (Reading) Limited for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of NHA (Reading) Limited, as a body, in accordance with the terms of our engagement letter dated 22 May 2026 Our work has been undertaken solely to prepare for your approval the accounts of NHA (Reading) Limited and state those matters that we have agreed to state to the Board of Directors of NHA (Reading) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NHA (Reading) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NHA (Reading) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of NHA (Reading) Limited. You consider that NHA (Reading) Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of NHA (Reading) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
26 May 2026

3

NHA (Reading) Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,154	189
		1,154	189
Current assets
Debtors	4	57,320	41,010
Cash at bank and in hand		161,821	114,278
		219,141	155,288
Creditors: amount falling due within one year	5	(15,527)	(18,383)
Net current assets		203,614	136,905

Total assets less current liabilities		204,768	137,094
Provisions for liabilities	6	(269)	0
Net assets		204,499	137,094

Capital and reserves
Called up share capital		100	100
Profit and loss account		204,399	136,994
Shareholders' funds		204,499	137,094

For the year ended 31 March 2026 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 financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:

-------------------------------
N C Holley
Director

4

NHA (Reading) Limited
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
Profit/(Loss) for the year		212,394	212,394
Total comprehensive income for the year	-	212,394	212,394
Dividends		(75,400)	(75,400)
Shares issued	100		100
Total investments by and distributions to owners	100	(75,400)	(75,300)
At 31 March 2025	100	136,994	137,094
At 01 April 2025	100	136,994	137,094
Profit/(Loss) for the year		142,805	142,805
Total comprehensive income for the year	-	142,805	142,805
Dividends		(75,400)	(75,400)
Total investments by and distributions to owners	-	(75,400)	(75,400)
At 31 March 2026	100	204,399	204,499

5

NHA (Reading) Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

NHA (Reading) Limited is a private company, limited by shares, registered in England and Wales, registration number 15353185, registration address Merlin House Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

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(1A) 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.

Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. Income is recognised at the point of invoicing, when the company obtains the right to consideration.

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.

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.

Tangible fixed assets

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

Computer Equipment - 33% Straight line

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

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 subsequently measured at amortised costs using the effective interest method.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	338	338
Additions	1,333	1,333
Disposals	-	-
At 31 March 2026	1,671	1,671
Depreciation
At 01 April 2025	149	149
Charge for year	368	368
On disposals	-	-
At 31 March 2026	517	517
Net book values
Closing balance as at 31 March 2026	1,154	1,154
Opening balance as at 01 April 2025	189	189

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	46,790	17,650
Prepayments & Accrued Income	2,086	490
Directors' Current Accounts	8,444	22,870
	57,320	41,010

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	2,939	10,127
Accrued Expenses	584	537
VAT	12,004	7,719
	15,527	18,383

6.

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	269		0
	269		0

7.

Advances and Credits

N C Holley & Mrs A M Holley
The following advances and credits subsisted on a joint loan account during the years ended 31 March 2026 and 31 March 2025. The loan is interest free and with no fixed date for repayment.

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
N C Holley & Mrs A M Holley	22,870		227,348		0		241,774		0		0		8,444
	22,870		227,348		0		241,774		0		0		8,444

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
N C Holley & Mrs A M Holley	0		101,168		0		78,298		0		0		22,870
	0		101,168		0		78,298		0		0		22,870

8.	Related Party Transactions The directors N C Holley & Mrs A M Holley were members of NHA LLP which ceased trading on 19th November 2023. The net value of its assets and liabilities, being £654, were transferred to NHA (Reading) Limited.

6

Registered Number: 15353185
England and Wales
NHA (READING) LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026