REGISTERED NUMBER: 14316213 (England and Wales)

NOTTINGHAM BD (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J E Smith

Mr D Smith

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

14316213 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Investments

4

-

100

Investment property

5

-

250,000

-

250,100

CURRENT ASSETS

Debtors

6

-

363

Cash at bank and in hand

13,170

891

13,170

1,254

CREDITORS

Amounts falling due within one year

7

13,118

31,079

NET CURRENT ASSETS/(LIABILITIES)

52

(29,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52

220,275

PROVISIONS FOR LIABILITIES

-

461

NET ASSETS

52

219,814

CAPITAL AND RESERVES

Called up share capital

8

52

52

Non distributable reserve

9

-

1,964

Retained earnings

-

217,798

SHAREHOLDERS' FUNDS

52

219,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 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 15 October 2026 and were signed on its behalf by:

Mr D Smith - Director

1.	STATUTORY INFORMATION

Nottingham BD (Holdings) 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Nottingham BD (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is recognised in profit or loss.

A transfer is made from retained earnings to the non distributable reserve for the amount of any market value

surplus or deficit net of deferred tax provided.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2025

100

Disposals

(100

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 30 September 2025

100

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 October 2025

250,000

Disposals

(250,000

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 30 September 2025

250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

-

363

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

996

Tax

-

2,312

Directors' current accounts

11,534

26,835

Accruals and deferred income

1,584

936

13,118

31,079

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

52

Ordinary

£1

52

52

9.

RESERVES

Non

distributable

reserve

£

At 1 October 2025

1,964

Transfer between reserves

(1,964

)

At 30 September 2026

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2026 and 30 September 2025:

2026

2025

£

£

Mr D Smith and Mrs J E Smith

Balance outstanding at start of year

-

18,419

Amounts advanced

86,130

-

Amounts repaid

(86,130

)

(18,419

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest was charged on the director's advances at HM Revenue & Customs official rate of 3.75% per annum.