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Company Registration No. 02301675 (England and Wales)
John Nicholson Limited Unaudited accounts for the year ended 31 December 2025
John Nicholson Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
John Nicholson Limited Company Information for the year ended 31 December 2025
Director
John Nicholson
Company Number
02301675 (England and Wales)
Registered Office
1b Vittlefields Forest Road Newport Isle of Wight PO30 5QL England
Accountants
Hannah L Oatley Holmleigh Colwell Road Isle Of Wight Isle of Wight PO390AH
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John Nicholson Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
22,021 
24,622 
Current assets
Inventories
40,564 
39,440 
Debtors
5
206,271 
156,431 
Investments
6
297,301 
261,863 
Cash at bank and in hand
129,305 
192,242 
673,441 
649,976 
Creditors: amounts falling due within one year
7
(98,607)
(122,139)
Net current assets
574,834 
527,837 
Total assets less current liabilities
596,855 
552,459 
Provisions for liabilities
Deferred tax
(5,370)
(2,402)
Net assets
591,485 
550,057 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
87,784 
58,659 
Profit and loss account
503,601 
491,298 
Shareholders' funds
591,485 
550,057 
For the year ending 31 December 2025 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 21 August 2026 and were signed on its behalf by
John Nicholson Director Company Registration No. 02301675
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John Nicholson Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
John Nicholson Limited is a private company, limited by shares, registered in England and Wales, registration number 02301675. The registered office is 1b Vittlefields, Forest Road, Newport, Isle of Wight, PO30 5QL, 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.
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 year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
2% on cost
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
15% on reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
68,490 
25,155 
83,006 
176,651 
Additions
- 
6,954 
- 
6,954 
Disposals
- 
(13,195)
- 
(13,195)
At 31 December 2025
68,490 
18,914 
83,006 
170,410 
Depreciation
At 1 January 2025
55,369 
15,237 
81,423 
152,029 
Charge for the year
1,968 
3,522 
238 
5,728 
On disposals
- 
(9,368)
- 
(9,368)
At 31 December 2025
57,337 
9,391 
81,661 
148,389 
Net book value
At 31 December 2025
11,153 
9,523 
1,345 
22,021 
At 31 December 2024
13,121 
9,918 
1,583 
24,622 
- 5 -
John Nicholson Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
184,681 
146,659 
Accrued income and prepayments
21,590 
9,612 
Other debtors
- 
160 
206,271 
156,431 
6
Investments held as current assets
2025 
2024 
£ 
£ 
Listed investments
297,301 
261,863 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,725 
- 
Trade creditors
37,463 
48,060 
Taxes and social security
11,008 
6,323 
Other creditors
16,122 
4,865 
Loans from directors
28,159 
60,441 
Accruals
130 
2,450 
98,607 
122,139 
8
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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