REGISTERED NUMBER: 11639648 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

NELSONS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M N Wells

REGISTERED OFFICE:

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

REGISTERED NUMBER:

11639648 (England and Wales)

ACCOUNTANTS:

Trevor Jones & Partners Ltd

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

FIXED ASSETS

Tangible assets

4

597,431

376,613

Investments

5

50

50

597,481

376,663

CURRENT ASSETS

Debtors

6

478,766

1,008,567

Cash at bank

302,862

218,678

781,628

1,227,245

CREDITORS

Amounts falling due within one year

7

21,506

36,165

NET CURRENT ASSETS

760,122

1,191,080

TOTAL ASSETS LESS CURRENT LIABILITIES

1,357,603

1,567,743

CREDITORS

Amounts falling due after more than one year

8

61,667

11,462

NET ASSETS

1,295,936

1,556,281

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,295,836

1,556,181

1,295,936

1,556,281

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 February 2026 and were signed by:

M N Wells - Director

1.	STATUTORY INFORMATION

Nelsons Holdings 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

771,879

Additions

419,773

At 31 October 2025

1,191,652

DEPRECIATION

At 1 November 2024

395,266

Charge for year

198,955

At 31 October 2025

594,221

NET BOOK VALUE

At 31 October 2025

597,431

At 31 October 2024

376,613

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

50

NET BOOK VALUE

At 31 October 2025

50

At 31 October 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,072

104,817

Amounts owed by group undertakings

451,163

903,750

Other debtors

15,531

-

478,766

1,008,567

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

20,000

5,892

Taxation and social security

-

28,790

Other creditors

1,506

1,483

21,506

36,165

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

61,667

11,462

9.	RELATED PARTY DISCLOSURES

Included within current assets is an intercompany loan of £451,163 to Nelsons Holdings (London) Ltd, the ultimate parent company of Nelsons Holdings Limited.