REGISTERED NUMBER: 00454417 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

NAYLORS (READING) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mrs D M Hill

REGISTERED OFFICE:

Avebury House

6 St Peter Street

Winchester

Hampshire

SO23 8BN

REGISTERED NUMBER:

00454417 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

FIXED ASSETS

Investments

4

494,636

510,364

CURRENT ASSETS

Debtors

5

40,537

41,440

Cash in hand

92,128

87,623

132,665

129,063

CREDITORS

Amounts falling due within one year

6

2,599

2,525

NET CURRENT ASSETS

130,066

126,538

TOTAL ASSETS LESS CURRENT LIABILITIES

624,702

636,902

PROVISIONS FOR LIABILITIES

60,278

63,266

NET ASSETS

564,424

573,636

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Fair value reserve

8

330,152

342,891

Other reserves

7,244

7,244

Retained earnings

222,028

218,501

564,424

573,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 24 November 2025 and were signed by:

Mrs D M Hill - Director

1.	STATUTORY INFORMATION

Naylors (Reading) 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 as modified by the revaluation of certain assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

510,364

Revaluations

(15,728

)

At 30 April 2025

494,636

NET BOOK VALUE

At 30 April 2025

494,636

At 30 April 2024

510,364

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2016

347,357

Valuation in 2017

47,589

Valuation in 2018

13,085

Valuation in 2019

(176

)

Valuation in 2020

(44,788

)

Valuation in 2021

75,381

Valuation in 2022

(8,806

)

Valuation in 2023

(32,225

)

Valuation in 2024

(11,134

)

Valuation in 2025

(15,727

)

Cost

124,080

494,636

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

629

997

Other debtors

39,908

40,443

40,537

41,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

2,599

2,525

7.	FINANCIAL INSTRUMENTS

Basic financial instruments are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, when it is measured at the present value of the future repayments and discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

342,891

Transfer to Fair Value Reserve

(12,739

)

At 30 April 2025

330,152

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mrs D M Hill

Balance outstanding at start of year

8,726

7,371

Amounts advanced

9,716

8,730

Amounts repaid

(8,730

)

(7,375

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,712

8,726

The loan is provided interest free and is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Naylors (Reading) Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Naylors (Reading) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Naylors (Reading) Limited and state those matters that we have agreed to state to the director of Naylors (Reading) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Naylors (Reading) Limited and its director for our work or for this report.

It is your duty to ensure that Naylors (Reading) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Naylors (Reading) Limited. You consider that Naylors (Reading) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Naylors (Reading) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

28 November 2025