REGISTERED NUMBER: 13535011 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NIGHTINGALE PROP LTD

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs L R Patel

Mr R S Patel

Mr S R Patel

Miss S R Patel

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

13535011 (England and Wales)

ACCOUNTANTS:

STG Accountants Limited

t/as STERLING

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nightingale Prop Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Nightingale Prop Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nightingale Prop Ltd and state those matters that we have agreed to state to the Board of Directors of Nightingale Prop Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nightingale Prop Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nightingale Prop Ltd. You consider that Nightingale Prop Ltd 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 financial statements of Nightingale Prop Ltd. 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 financial statements.

STG Accountants Limited

t/as STERLING

505 Pinner Road

Harrow

Middlesex

HA2 6EH

13 July 2026

FIXED ASSETS

Investment property

4

2,611,221

2,085,000

CURRENT ASSETS

Debtors

5

160,102

450,102

Cash at bank

87,916

123,247

248,018

573,349

CREDITORS

Amounts falling due within one year

6

183,366

10,700

NET CURRENT ASSETS

64,652

562,649

TOTAL ASSETS LESS CURRENT LIABILITIES

2,675,873

2,647,649

CREDITORS

Amounts falling due after more than one year

7

883,246

883,246

NET ASSETS

1,792,627

1,764,403

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

1,769,125

1,769,125

Retained earnings

23,402

(4,822

)

SHAREHOLDERS' FUNDS

1,792,627

1,764,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr R S Patel - Director

1.	STATUTORY INFORMATION

Nightingale Prop Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rent receivable, net of value added tax.

Turnover is recognised when the company has a right to consideration.

Investment property

Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

2,085,000

Additions

526,221

At 31 March 2026

2,611,221

NET BOOK VALUE

At 31 March 2026

2,611,221

At 31 March 2025

2,085,000

The investment property has been valued by the director at the year end, based on their professional knowledge of the local property market, comparable evidence, and prevailing economic conditions. The director considers that the carrying value is a reasonable approximation of fair value and is not materially different from the amount disclosed in these financial statements.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by connected companies

160,102

450,102

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

7,162

-

Other creditors

7,000

6,650

Directors' current accounts

167,404

2,250

Accrued expenses

1,800

1,800

183,366

10,700

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

883,246

883,246

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

883,246

883,246

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

883,246

883,246

The bank loans are secured by a fixed charge over the investment properties of the company. The bank loan is is interest only over 15 year term and the interest is charged at 5.19% per annum.

10.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £160,102 (2025: £450,102) by Finbond Limited, company in which the directors have a beneficial interest. The balances are unsecured, interest-free and repayable on demand.