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Registered number: 06980093
Nestcare Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06980093
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 354,582 370,875
Investment Properties 5 750,000 611,721
1,104,582 982,596
CURRENT ASSETS
Stocks 6 14,643 22,000
Debtors 7 40,931 15,200
Cash at bank and in hand 141,606 183,399
197,180 220,599
Creditors: Amounts Falling Due Within One Year 8 (79,670 ) (103,244 )
NET CURRENT ASSETS (LIABILITIES) 117,510 117,355
TOTAL ASSETS LESS CURRENT LIABILITIES 1,222,092 1,099,951
Creditors: Amounts Falling Due After More Than One Year 9 (326,544 ) (355,259 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (48,116 ) (29,700 )
NET ASSETS 847,432 714,992
CAPITAL AND RESERVES
Called up share capital 10 1 1
Fair value reserve 11 235,388 97,109
Profit and Loss Account 612,043 617,882
SHAREHOLDERS' FUNDS 847,432 714,992
Page 1
Page 2
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Anne Byrne
Director
2nd November 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nestcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06980093 . The registered office is The Market Inn Market Place, Ilkeston, DE7 5QA.
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.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Freehold 1% straight line
Fixtures & Fittings 20% straight line
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 15)
12 15
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 March 2025 384,875 153,837 538,712
Additions - 3,891 3,891
As at 28 February 2026 384,875 157,728 542,603
Depreciation
As at 1 March 2025 44,298 123,539 167,837
Provided during the period 3,849 16,335 20,184
As at 28 February 2026 48,147 139,874 188,021
Net Book Value
As at 28 February 2026 336,728 17,854 354,582
As at 1 March 2025 340,577 30,298 370,875
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Page 5
5. Investment Property
2026
£
Fair Value
As at 1 March 2025 611,721
Revaluations 138,279
As at 28 February 2026 750,000
6. Stocks
2026 2025
£ £
Materials 14,643 22,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 7,765 6,741
Prepayments and accrued income 33,034 6,014
Other debtors 132 1,773
Other taxes and social security - 672
40,931 15,200
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 26,135 26,741
Corporation tax 12,124 27,372
Other taxes and social security 483 -
VAT 6,285 12,121
Other creditors 34,565 31,355
Director's loan account 78 5,655
79,670 103,244
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 326,544 355,259
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 March 2025 97,109 617,882
Profit for the year and total comprehensive income - 11,161
Dividends paid - (17,000)
Movements in fair value reserve 138,279 -
As at 28 February 2026 235,388 612,043
Page 6