Nailcote Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11937235

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,144		1,525
Investment Properties	5		120,000		169,879

			121,144		171,404
CURRENT ASSETS
Investments	6	2,136		16,841
Cash at bank and in hand		1,574		4,533

		3,710		21,374
Creditors: Amounts Falling Due Within One Year	7	(888 )		(864 )

NET CURRENT ASSETS (LIABILITIES)			2,822		20,510

TOTAL ASSETS LESS CURRENT LIABILITIES			123,966		191,914

Creditors: Amounts Falling Due After More Than One Year	8		(185,506 )		(197,899 )

NET LIABILITIES			(61,540 )		(5,985 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(61,542 )		(5,987 )

SHAREHOLDERS' FUNDS			(61,540)		(5,985)

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Nailcote Homes Ltd

Balance Sheet (continued)

As At 30 April 2026

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr E Taylor

Director

29 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nailcote Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11937235 . The registered office is Bladonstone, The Winnaway, Harwell, Didcot, Oxfordshire, OX11 0JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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Nailcote Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 May 2025	5,279	365	5,644

As at 30 April 2026	5,279	365	5,644

Depreciation
As at 1 May 2025	3,868	251	4,119
Provided during the period	353	28	381

As at 30 April 2026	4,221	279	4,500

Net Book Value
As at 30 April 2026	1,058	86	1,144

As at 1 May 2025	1,411	114	1,525

5. Investment Property

	2026
	£
Fair Value
As at 1 May 2025	169,879
Revaluations	(49,879)

As at 30 April 2026	120,000

Investment property comprises one rental property at cost totalling £120,000. The directors deem cost to be a fair representation of the market value as of the 30 April 2026.

	2026	2025
	£	£
Cost	120,000	169,879

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Nailcote Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Current Asset Investments

	2026	2025
	£	£
Short term deposits	2,136	16,841

The short term deposit was placed on the development of a building block. Since 30 April 2025, the development has suffered serious delays and the development has not started. The directors decided to recover the deposit paid.

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	888	864

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Directors' loan account	185,506	197,899

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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