Company Registration No. 10108346 (England and Wales)
The-Nest-Group LTD
Unaudited accounts
for the year ended 30 April 2026
The-Nest-Group LTD
Unaudited accounts
Contents
The-Nest-Group LTD
Company Information
for the year ended 30 April 2026
Company Number
10108346 (England and Wales)
Registered Office
14 Bourges View Park
Maskew Avenue
Peterborough
Cambridgeshire
PE1 2FG
England
Accountants
LeeP Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The-Nest-Group LTD for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
The-Nest-Group LTD for the year ended
30 April 2026 as set out on pages
5 -
8 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of The-Nest-Group LTD, as a body, in accordance with the terms of our engagement letter dated 2 December 2019. Our work has been undertaken solely to prepare for your approval the accounts of The-Nest-Group LTD and state those matters that we have agreed to state to the Board of Directors of The-Nest-Group LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The-Nest-Group LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The-Nest-Group LTD 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 The-Nest-Group LTD. You consider that The-Nest-Group 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 accounts of The-Nest-Group 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 accounts.
LeeP Accountants
Chartered Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
15 July 2026
The-Nest-Group LTD
Statement of financial position
as at 30 April 2026
Intangible assets
22,242
30,740
Tangible assets
757,328
919,012
Inventories
737,235
471,572
Debtors
1,876,588
1,750,527
Cash at bank and in hand
118,118
6,208
Creditors: amounts falling due within one year
(1,905,835)
(2,051,373)
Net current assets
826,106
176,934
Total assets less current liabilities
1,605,676
1,126,686
Creditors: amounts falling due after more than one year
(116,472)
(208,165)
Provisions for liabilities
Deferred tax
(197,073)
(180,453)
Net assets
1,292,131
738,068
Called up share capital
1,000
1,000
Capital contribution reserve
589,223
-
Profit and loss account
701,908
737,068
Shareholders' funds
1,292,131
738,068
For the year ending 30 April 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 15 July 2026 and were signed on its behalf by
DEAN JENKINS
Director
Company Registration No. 10108346
The-Nest-Group LTD
Notes to the Accounts
for the year ended 30 April 2026
The-Nest-Group LTD is a private company, limited by shares, registered in England and Wales, registration number 10108346. The registered office is 14 Bourges View Park, Maskew Avenue, Peterborough, Cambridgeshire, PE1 2FG, England.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
36-48 months
Motor vehicles
48-60 months
Fixtures & fittings
36 months
Computer equipment
36 months
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The-Nest-Group LTD
Notes to the Accounts
for the year ended 30 April 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
655,417
896,834
39,008
1,591,259
Additions
14,150
166,686
3,695
184,531
Disposals
-
(84,495)
-
(84,495)
At 30 April 2026
669,567
979,025
42,703
1,691,295
At 1 May 2025
144,097
504,618
23,532
672,247
Charge for the year
111,683
143,003
7,034
261,720
At 30 April 2026
255,780
647,621
30,566
933,967
At 30 April 2026
413,787
331,404
12,137
757,328
At 30 April 2025
511,320
392,216
15,476
919,012
The-Nest-Group LTD
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
Trade debtors
596,123
694,829
Accrued income and prepayments
232,277
15,292
Other debtors
1,036,544
1,040,406
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
1,848
11,148
Obligations under finance leases and hire purchase contracts
103,400
153,440
Trade creditors
724,979
98,640
Taxes and social security
43,187
1,068
Loans from directors
1,026,991
1,032,675
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
116,472
206,655
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
10
Average number of employees
During the year the average number of employees was 10 (2025: 9).