Company Registration No. 12001677 (England and Wales)
NICOLA HUMPHREYS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
NICOLA HUMPHREYS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
NICOLA HUMPHREYS LTD
Company Registration No. 12001677
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
810
Current assets
Debtors
4
153
2,130
Cash at bank and in hand
6,019
12,522
6,172
14,652
Creditors: amounts falling due within one year
5
(3,228)
(6,512)
Net current assets
2,944
8,140
Net assets
2,944
8,950
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
2,943
8,949
Total equity
2,944
8,950

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial 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.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 14 June 2026
N Humphreys
Director
NICOLA HUMPHREYS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Nicola Humphreys Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 59 Albany Road, Walton on Thames, KT12 5QG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company ceased trading on 31 March 2026.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in graphic design and brand creation, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
4 years straight line
1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

NICOLA HUMPHREYS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
3,091
Disposals
(3,091)
At 31 March 2026
-
0
Depreciation and impairment
At 1 April 2025
2,281
Depreciation charged in the year
488
Eliminated in respect of disposals
(2,769)
At 31 March 2026
-
0
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
810
NICOLA HUMPHREYS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,130
Other debtors
153
-
0
153
2,130
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
-
0
5,702
Other creditors
3,228
810
3,228
6,512
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
7
Related party transactions

At the balance sheet date the company owed the director, N Humphreys, £2,178 (2025: £nil). This amount is interest free and repayable on demand.

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