REGISTERED NUMBER: 01353547 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NIGHTINGALE HOLDINGS (DOVER) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L J Nightingale

Mrs C L Benwell

P G Nightingale

T D Nightingale

REGISTERED OFFICE:

Unit 5, Connect 10

Foster Road

ASHFORD

Kent

TN24 0FE

REGISTERED NUMBER:

01353547 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

3,450,482

3,450,000

Investments

5

10,878

10,878

3,461,360

3,460,878

CURRENT ASSETS

Debtors

6

373,893

210,799

Cash at bank

137,623

223,214

511,516

434,013

CREDITORS

Amounts falling due within one year

7

158,130

128,932

NET CURRENT ASSETS

353,386

305,081

TOTAL ASSETS LESS CURRENT LIABILITIES

3,814,746

3,765,959

PROVISIONS FOR LIABILITIES

8

353,303

353,182

NET ASSETS

3,461,443

3,412,777

CAPITAL AND RESERVES

Called up share capital

9

4,908

4,908

Capital redemption reserve

250

250

Fair value reserve

2,299,851

2,299,851

Retained earnings

1,156,434

1,107,768

SHAREHOLDERS' FUNDS

3,461,443

3,412,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 10 July 2026 and were signed on its behalf by:

Mrs C L Benwell - Director

1.	STATUTORY INFORMATION

Nightingale Holdings (Dover) Limited 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.

The financial statements are presented in sterling which is the functional currency of the company.

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 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Nightingale Holdings (Dover) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the invoiced amount of goods and services provided during the year net of value added tax.

Tangible fixed assets

The company's freehold properties are let and are therefore classified as investment properties. Investment properties are measured at their fair value, with movements being recognised in the income statement. Deferred taxation is provided on these revaluations at the rate expected to apply if the properties were to be sold at the revalued amounts.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 25% on cost

Computer equipment - 25% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme, the assets of which are held separately from those of the company and are invested with insurance companies. Contributions payable for the year are charged in the profit and loss account.

Fixed asset investments

Investments in subsidiary companies are stated at cost less any provision for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

Computer

property

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 January 2025

3,450,000

6,000

-

3,456,000

Additions

-

-

643

643

Disposals

-

(6,000

)

-

(6,000

)

At 31 December 2025

3,450,000

-

643

3,450,643

DEPRECIATION

At 1 January 2025

-

6,000

-

6,000

Charge for year

-

-

161

161

Eliminated on disposal

-

(6,000

)

-

(6,000

)

At 31 December 2025

-

-

161

161

NET BOOK VALUE

At 31 December 2025

3,450,000

-

482

3,450,482

At 31 December 2024

3,450,000

-

-

3,450,000

The directors have considered the fair value of freehold property to be £3,450,000 at 31 December 2025 (2024 - £3,450,000).

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

10,878

NET BOOK VALUE

At 31 December 2025

10,878

At 31 December 2024

10,878

The above represents investments in subsidiary companies.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

252,221

86,442

Other debtors

29,462

32,147

Due from subsidiaries

92,210

92,210

373,893

210,799

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

56,960

36,444

Social security and other taxes

6,389

4,651

VAT

53,919

33,951

Other creditors

40,862

53,886

158,130

128,932

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

353,303

353,182

Deferred

tax

£

Balance at 1 January 2025

353,182

Movement in year

121

Balance at 31 December 2025

353,303

The above provision mainly relates to the revaluation of investment properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,908

Ordinary

£1

4,908

4,908

10.	RELATED PARTY DISCLOSURES