Nicholas Martin Properties Limited

Nicholas Martin Properties Limited
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 13078584 Nicholas Martin Properties Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,890,000	1,770,000
		1,890,000	1,770,000
Current assets
Debtors		25,371	21,860
Cash at bank and in hand		29,092	4,353
		54,463	26,213
Creditors: amount falling due within one year		(76,840)	(172,247)
Net current assets		(22,377)	(146,034)

Total assets less current liabilities		1,867,623	1,623,966
Creditors: amount falling due after more than one year		(1,591,727)	(1,491,748)
Provisions for liabilities		(30,000)	-
Net assets		245,896	132,218

Capital and reserves
Called up share capital		100	100
Revaluation Reserves		90,000	-
Profit and loss account		155,796	132,118
Shareholders' funds		245,896	132,218

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 August 2026 and were signed on its behalf by:

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ME Fishwick
Director

1

Nicholas Martin Properties Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Nicholas Martin Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 13078584, registration address Rookery View, Pexhill Road, Henbury, Macclesfield, Cheshire, SK11 9PY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2025	1,770,000	1,770,000
Additions	-	-
Disposals	-	-
Revaluations	120,000	120,000
At 31 March 2026	1,890,000	1,890,000
Depreciation
At 01 April 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2026	-	-
Net book values
Closing balance as at 31 March 2026	1,890,000	1,890,000
Opening balance as at 01 April 2025	1,770,000	1,770,000

4.	Controlling Parties The company is controlled by ME Fishwick and NRA Jordan by virtue of their shareholdings.

2

Registered Number: 13078584
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
NICHOLAS MARTIN PROPERTIES LIMITED