Nexus Leisure Reservations Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03282876 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NEXUS LEISURE RESERVATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B C McCarthy

L L McCarthy

REGISTERED OFFICE:

3 Hobbs House

Harrovian Business Village

Bessborough Road Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

03282876 (England and Wales)

ACCOUNTANTS:

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

5,313

6,803

Investments

6

128,324

141,784

133,637

148,587

CURRENT ASSETS

Debtors

7

68,278

42,132

Cash at bank

162,078

153,964

230,356

196,096

CREDITORS

Amounts falling due within one year

8

(5,726

)

(70,448

)

NET CURRENT ASSETS

224,630

125,648

TOTAL ASSETS LESS CURRENT LIABILITIES

358,267

274,235

PROVISIONS FOR LIABILITIES

9

(1,328

)

(1,701

)

NET ASSETS

356,939

272,534

CAPITAL AND RESERVES

Called up share capital

10

1,100

Retained earnings

355,839

271,434

SHAREHOLDERS' FUNDS

356,939

272,534

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 24 August 2026 and were signed on its behalf by:

Mr B C McCarthy - Director

1.	STATUTORY INFORMATION

Nexus Leisure Reservations 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% 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. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measure at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalue amount where the impairment loss is a revaluation decrease.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Developmen

costs

£

COST

At 1 January 2025

1,990

Disposals

(1,990

)

At 31 December 2025

-

AMORTISATION

At 1 January 2025

1,990

Eliminated on disposal

(1,990

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

2,637

5,298

9,695

17,630

Additions

-

1,137

Disposals

(2,637

)

(595

)

(960

)

(4,192

)

At 31 December 2025

-

4,703

9,872

14,575

DEPRECIATION

At 1 January 2025

1,760

5,298

3,769

10,827

Charge for year

-

1,750

Eliminated on disposal

(1,760

)

(595

)

(960

)

(3,315

)

At 31 December 2025

-

4,703

4,559

9,262

NET BOOK VALUE

At 31 December 2025

-

5,313

At 31 December 2024

877

-

5,926

6,803

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2025

141,784

Disposals

(13,460

)

At 31 December 2025

128,324

NET BOOK VALUE

At 31 December 2025

128,324

At 31 December 2024

141,784

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

1,306

1,249

Other debtors

66,972

40,883

68,278

42,132

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,818

1,275

Taxation and social security

582

61,227

Other creditors

3,326

7,946

5,726

70,448

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

1,328

1,701

Deferred

tax

£

Balance at 1 January 2025

1,701

Provided during year

(373

)

Balance at 31 December 2025

1,328

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

1,000

Ordinary

£1

700

1,000

100

Ordinary B Shares

£1

100

800

1,100