ACCOUNTS - Final Accounts

Registered number: 05840612

NEILSON HOLDINGS (UK) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

NEILSON HOLDINGS (UK) LIMITED

REGISTERED NUMBER: 05840612

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	3		-		1,276,000
Current assets
Cash at bank and in hand		656,470		47,383
Creditors: amounts falling due within one year	4	(3,120)		(27,226)
Net current assets			653,350		20,157
Total assets less current liabilities			653,350		1,296,157
Provisions for liabilities
Deferred tax	5		-		(129,917)
Net assets			653,350		1,166,240

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	643,350	1,156,240
	653,350	1,166,240

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NEILSON HOLDINGS (UK) LIMITED

REGISTERED NUMBER: 05840612

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 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 statement of income and retained earnings 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 9 June 2026.

J S Yarnall	N Crofts
Director	Director

The notes on pages 3 to 6 form part of these financial statements.

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NEILSON HOLDINGS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Neilson Holdings (UK) Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 05840612). Its registered office is 2 Ashgate Road, Chesterfield, Derbyshire, S40 4AA. The principal activity of the Company throughout the year continued to be that of property investment. The investment property was sold on 31 October 2025.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

2.2

Revenue

Rental income represents the rents due for the year under operating leases all of which relate to properties in the United Kingdom.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Investment property

Investment property is carried at fair value determined annually by the directors and is derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit or loss for the year.

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NEILSON HOLDINGS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 Balance Sheet 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.

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NEILSON HOLDINGS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3.	Investment property

		Freehold investment property
		£

	At 1 January 2025	1,276,000
	Disposals	(1,276,000)
	At 31 December 2025	-

The 2025 valuations were made by the directors, on an open market value basis.

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	23,591
Other creditors	3,120	3,635
	3,120	27,226

5.	Deferred taxation

	2025	2024
	£	£

At beginning of year	129,917	129,917
Charged to profit or loss	(129,917)	-
At end of year	-	129,917

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Property revaluation surplus

129,917

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NEILSON HOLDINGS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £720,000 (2024 £nil).
.
There were no amounts payable to the fund at the year end.

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