REGISTERED NUMBER: 01963496 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NUTMEADOW PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D A Cook

J L Cook

REGISTERED OFFICE:

Saberton Farm

Beckford Road

Dumbleton

Evesham

WR11 7QW

REGISTERED NUMBER:

01963496 (England and Wales)

ACCOUNTANTS:

Miles Griffon Limited

Accountants

11 Griffon Close

Quedgeley

Gloucester

Gloucestershire

GL2 4NQ

FIXED ASSETS

Investment property

4

2,405,000

1,823,445

CURRENT ASSETS

Debtors

5

97,000

4,382

Cash at bank

127,474

124,145

224,474

128,527

CREDITORS

Amounts falling due within one year

6

388,191

355,969

NET CURRENT LIABILITIES

(163,717

)

(227,442

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,241,283

1,596,003

PROVISIONS FOR LIABILITIES

7

188,780

61,500

NET ASSETS

2,052,503

1,534,503

CAPITAL AND RESERVES

Called up share capital

100

100

Undistributable reserve

8

969,999

515,724

Capital redemption reserve

150,000

150,000

Retained earnings

932,404

868,679

SHAREHOLDERS' FUNDS

2,052,503

1,534,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 26 October 2026 and were signed on its behalf by:

D A Cook - Director

1.	STATUTORY INFORMATION

Nutmeadow Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

The key source of estimation uncertainty is the fair value of investment property which is determined by the directors having regard to current market conditions, comparable transactions and rental yields.

Turnover

Turnover represents rental income receivable from the letting of the company's investment properties. Rental income is recognised on a straight-line basis over the term of the lease.

Investment property

Investment property is measured at fair value at each reporting date with changes recognised in profit or loss.

Financial instruments

The company has only basic financial instruments. Other debtors, cash at bank, and trade and other creditors are recognised at transaction price. Balances receivable or payable within one year, and loans repayable on demand are measured at the undiscounted amount of cash expected to be received or paid.

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.

Deferred tax on investment property measured at fair value is provided using the tax rates and allowances that apply to the sale of the property.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,823,445

Revaluations

581,555

At 31 December 2025

2,405,000

NET BOOK VALUE

At 31 December 2025

2,405,000

At 31 December 2024

1,823,445

Investment properties were valued on an open market basis at 31 December 2025 by the Directors, having regard to an independent valuation carried out by Fisher German (RICS registered) dated 30 September 2026.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

97,000

-

Prepayments

-

4,382

97,000

4,382

Other debtors include loans of £12,000 to 28 Evesham Road Management Limited and £40,000 to Abbey Gate (Evesham) Management Company Limited, non-profit making management companies of developments in which the company owns flats. The loans are unsecured, interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,788

3,010

Taxation and social security

28,122

9,904

Other creditors

342,281

343,055

388,191

355,969

Other creditors include loans from related parties of £329,500 (2024 £329,500).

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

188,780

61,500

Deferred

tax

£

Balance at 1 January 2025

61,500

On revaluation

127,280

Balance at 31 December 2025

188,780

Deferred tax relates to the tax that would arise on the sale of the investment property at its fair value.

8.

RESERVES

Undistributable

reserve

£

At 1 January 2025

515,724

Investment revaluation

454,275

At 31 December 2025

969,999

The undistributable reserve represents cumulative unrealised fair value gains on investment property, net of the related deferred tax. These gains are not realised profits and are not available for distribution.

9.	RELATED PARTY DISCLOSURES

Loans from directors and the estate of a former director/shareholder

Mr D A Cook, a director and the late Mrs P S Cook a former director of the company have made loans to the company of £329,500 (2024 £329,500). The loans are unsecured, interest free and repayable on demand.

D A Cook (Builders) Limited

During the year the company made a loan to D A Cook (Builders) Limited, a company controlled by Mr D A Cook. The loan was unsecured, interest free and repayable on demand. The balance outstanding was £45,000 (2024 £nil). The loan was repaid in full in February 2026.

28 Evesham Road Management Limited and Abbey Gate (Evesham) Management Company Limited

Mr D A Cook and Mr J L Cook are also directors of these companies. Loans of £12,000 and £40,000 respectively were made to those companies. The terms of the loans are given in note 5.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D A Cook.