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Company Registration No. 07474528 (England and Wales)
Nicholson & Griffin Limited Unaudited accounts for the period from 1 January 2025 to 30 June 2026
Nicholson & Griffin Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Nicholson & Griffin Limited Company Information for the period from 1 January 2025 to 30 June 2026
Director
Anjana Silva
Company Number
07474528 (England and Wales)
Registered Office
18 High Street Suite 79 High Wycombe Buckinghamshire HP11 2BE United Kingdom
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Nicholson & Griffin Limited Accountants' report
Accountants' report to the director of Nicholson & Griffin Limited on the preparation of the unaudited statutory accounts for the period from 1 January 2025 to 30 June 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nicholson & Griffin Limited for the period from 1 January 2025 to 30 June 2026 as set out on pages 5 - 8 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 Nicholson & Griffin Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nicholson & Griffin Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nicholson & Griffin Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nicholson & Griffin Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nicholson & Griffin Limited. You consider that Nicholson & Griffin Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Nicholson & Griffin 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 accounts.
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 12 August 2026
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Nicholson & Griffin Limited Statement of financial position as at 30 June 2026
2026
2024
Notes
£
£
Fixed assets
Intangible assets
4
8,289
11,104
Current assets
Inventories
750
700
Debtors
6
-
12,545
Cash at bank and in hand
25,949
45,770
26,699
59,015
Creditors: amounts falling due within one year
7
(298,800)
(211,895)
Net current liabilities
(272,101)
(152,880)
Net liabilities
(263,812)
(141,776)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(263,912)
(141,876)
Shareholders' funds
(263,812)
(141,776)
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 August 2026 and were signed on its behalf by
Anjana Silva Director Company Registration No. 07474528
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Nicholson & Griffin Limited Notes to the Accounts for the period from 1 January 2025 to 30 June 2026
1
Statutory information
Nicholson & Griffin Limited is a private company, limited by shares, registered in England and Wales, registration number 07474528. The registered office is 18 High Street Suite, 79 High Wycombe, Buckinghamshire, HP11 2BE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006, under the historical cost convention..
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Controlling Party
During the year under review, the company was under the control of The Beacon of Amon Din Ltd who own the entirety of the shareholding.
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Nicholson & Griffin Limited Notes to the Accounts for the period from 1 January 2025 to 30 June 2026
Going concern
The financial statements have been prepared on the going concern basis. The directors have considered the company's financial position, including the proposed sale of the business and forecast cash flows, and are satisfied that the company will continue to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider the going concern basis of preparation to be appropriate.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
36,815
At 30 June 2026
36,815
Amortisation
At 1 January 2025
25,711
Charge for the period
2,815
At 30 June 2026
28,526
Net book value
At 30 June 2026
8,289
At 31 December 2024
11,104
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
7,329
At 30 June 2026
7,329
Depreciation
At 1 January 2025
7,329
At 30 June 2026
7,329
Net book value
At 30 June 2026
-
6
Debtors
2026
2024
£
£
Amounts falling due within one year
Trade debtors
-
289
Amounts due from group undertakings etc.
-
1,200
Other debtors
-
11,056
-
12,545
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Nicholson & Griffin Limited Notes to the Accounts for the period from 1 January 2025 to 30 June 2026
7
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans and overdrafts
-
29,234
VAT
83,526
38,585
Trade creditors
456
2,797
Amounts owed to group undertakings and other participating interests
150,912
97,058
Taxes and social security
63,891
44,221
Loans from directors
15
-
298,800
211,895
8
Average number of employees
During the period the average number of employees was 3 (2024: 3).
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