Company Registration No. 10943396 (England and Wales)
D & J Nash Ltd
Unaudited accounts
for the year ended 31 January 2026
D & J Nash Ltd
Unaudited accounts
Contents
D & J Nash Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
239,159
260,569
Investment property
9,553,887
9,514,766
Cash at bank and in hand
59,971
31,175
Creditors: amounts falling due within one year
(413,679)
(600,054)
Net current liabilities
(255,339)
(483,632)
Total assets less current liabilities
9,537,707
9,291,703
Creditors: amounts falling due after more than one year
(1,781,076)
(1,830,810)
Provisions for liabilities
Deferred tax
(1,039,889)
(1,045,242)
Net assets
6,716,742
6,415,651
Called up share capital
20,000
20,000
Share premium
2,440,424
2,440,424
Profit and loss account
4,256,318
3,955,227
Shareholders' funds
6,716,742
6,415,651
For the year ending 31 January 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 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 of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by
J K Nash
Director
Company Registration No. 10943396
D & J Nash Ltd
Notes to the Accounts
for the year ended 31 January 2026
D & J Nash Ltd is a private company, limited by shares, registered in England and Wales, registration number 10943396. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
D & J Nash Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
131,630
136,032
99,344
3,516
370,522
Additions
5,359
-
11,740
542
17,641
At 31 January 2026
136,989
136,032
111,084
4,058
388,163
At 1 February 2025
33,645
46,738
26,747
2,823
109,953
Charge for the year
11,467
14,422
12,595
567
39,051
At 31 January 2026
45,112
61,160
39,342
3,390
149,004
At 31 January 2026
91,877
74,872
71,742
668
239,159
At 31 January 2025
97,985
89,294
72,597
693
260,569
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
46,950
54,425
Fair value at 1 February 2025
9,514,766
At 31 January 2026
9,553,887
Amounts falling due within one year
Trade debtors
78,994
81,838
Accrued income and prepayments
19,375
3,409
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
10,988
10,030
Trade creditors
39,421
68,845
Taxes and social security
110,928
73,652
Other creditors
87,103
129,883
Loans from directors
16,084
199,509
The hire purchase contract is secured on the asset concerned.
D & J Nash Ltd
Notes to the Accounts
for the year ended 31 January 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
1,605,000
1,643,746
Obligations under finance leases and hire purchase contracts
26,076
37,064
Other creditors
150,000
150,000
Aggregate of amounts that fall due for payment after five years
1,605,000
1,305,000
The bank borrowing of £1,605,000 is secured against the company's assets.
The hire purchase contract is secured on the asset concerned.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).