REGISTERED NUMBER: 10153518 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Nayler Construction Limited

Page

Balance Sheet

1

Chartered Accountants' Report

3

FIXED ASSETS

2,441

1,124

CURRENT ASSETS

48,532

54,679

CREDITORS

Amounts falling due within one year

(42,220

)

(35,936

)

NET CURRENT ASSETS

6,312

18,743

TOTAL ASSETS LESS CURRENT LIABILITIES

8,753

19,867

CREDITORS

Amounts falling due after more than one year

-

(7,021

)

NET ASSETS

8,753

12,846

CAPITAL AND RESERVES

8,753

12,846

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Nayler Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10153518

Registered office:

Second Floor

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

2.	CHANGE IN ACCOUNTING FRAMEWORK

The company previously prepared its financial statements under FRS 102 Section 1A. The company has now decided to prepare its financial statements under FRS 105 which has resulted in simplified presentation and measurement consistent with the micro entities regime.

3.	AVERAGE NUMBER OF EMPLOYEES

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

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Mr A Nayler - Director

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 is 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 Nayler Construction Limited for the year ended 30 April 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.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Nayler Construction Limited, 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 Nayler Construction Limited and state those matters that we have agreed to state to the Board of Directors of Nayler Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nayler Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nayler Construction Limited 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 Nayler Construction Limited. You consider that Nayler Construction Limited 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 Nayler Construction Limited. 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.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

5 August 2026