REGISTERED NUMBER: 00535944 (England and Wales)

NOCK DEIGHTON & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr. D.M. Deighton

REGISTERED OFFICE:

7 East Castle Street

Bridgnorth

Shropshire

WV16 4AL

REGISTERED NUMBER:

00535944 (England and Wales)

ACCOUNTANTS:

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

BANKERS:

Barclays Bank plc

High Street

Leicester

LE87 2BB

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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income 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 Nock Deighton & Son Limited for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, 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 Nock Deighton & Son Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nock Deighton & Son Limited and state those matters that we have agreed to state to the director of Nock Deighton & Son 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 Nock Deighton & Son Limited and its director for our work or for this report.

It is your duty to ensure that Nock Deighton & Son 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 profit of Nock Deighton & Son Limited. You consider that Nock Deighton & Son 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 Nock Deighton & Son 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.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

30 October 2025

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

208,864

221,826

Investment property

6

500,000

500,000

708,864

721,826

CURRENT ASSETS

Debtors

7

5,651

6,658

Cash at bank

5,699

7,007

11,350

13,665

CREDITORS

Amounts falling due within one year

8

5,405

15,847

NET CURRENT ASSETS/(LIABILITIES)

5,945

(2,182

)

TOTAL ASSETS LESS CURRENT LIABILITIES

714,809

719,644

PROVISIONS FOR LIABILITIES

52,033

49,088

NET ASSETS

662,776

670,556

CAPITAL AND RESERVES

Called up share capital

7,500

7,500

Fair value reserve

9

468,726

456,174

Retained earnings

186,550

206,882

SHAREHOLDERS' FUNDS

662,776

670,556

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

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

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mr. D.M. Deighton - Director

1.	STATUTORY INFORMATION

Nock Deighton & Son 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.

Turnover

Turnover represents net sales of goods/services, excluding value added tax

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2024

and 30 June 2025

2,353

DEPRECIATION

At 1 July 2024

and 30 June 2025

2,353

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2024

221,826

Additions

10,221

Disposals

(33,804

)

Revaluations

10,621

At 30 June 2025

208,864

NET BOOK VALUE

At 30 June 2025

208,864

At 30 June 2024

221,826

Cost or valuation at 30 June 2025 is represented by:

Other

investments

£

Valuation in 2016

19,416

Valuation in 2017

14,513

Valuation in 2018

1,146

Valuation in 2019

10,156

Valuation in 2020

3,094

Valuation in 2021

13,610

Valuation in 2022

(24,595

)

Valuation in 2023

(3,313

)

Valuation in 2024

448

Valuation in 2025

15,497

Cost

158,892

208,864

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

500,000

NET BOOK VALUE

At 30 June 2025

500,000

At 30 June 2024

500,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2017

541,186

Valuation in 2020

(350,000

)

Valuation in 2022

100,000

Valuation in 2023

100,000

Cost

108,814

500,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20

-

Other debtors

5,631

6,658

5,651

6,658

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

605

Taxation and social security

2,709

4,297

Other creditors

2,696

10,945

5,405

15,847

9.

RESERVES

Fair

value

reserve

£

At 1 July 2024

456,174

Restatement to fair value

12,552

At 30 June 2025

468,726

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr. D.M. Deighton

Balance outstanding at start of year

-

-

Amounts advanced

643

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

643

-

11.

CONTROL

The control of the company is exercised by Susannah M. Harris, by virtue of her shareholdings.