REGISTERED NUMBER: 10710979 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

NBM Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N B Martinez

Mrs J E Martinez

SECRETARY:

Mrs L J Dobson

REGISTERED OFFICE:

Custom House

Penarth Marina

Penarth

CF64 1TT

REGISTERED NUMBER:

10710979 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,382,799

2,205,170

Investments

5

351

351

2,383,150

2,205,521

CURRENT ASSETS

Debtors

6

1,199,153

98,000

Investments

7

1,500,000

-

Cash at bank

54,077

2,129,131

2,753,230

2,227,131

CREDITORS

Amounts falling due within one year

8

1,407,164

561,623

NET CURRENT ASSETS

1,346,066

1,665,508

TOTAL ASSETS LESS CURRENT LIABILITIES

3,729,216

3,871,029

CAPITAL AND RESERVES

Called up share capital

256

256

Retained earnings

3,728,960

3,870,773

SHAREHOLDERS' FUNDS

3,729,216

3,871,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 22 September 2025 and were signed on its behalf by:

N B Martinez - Director

1.	STATUTORY INFORMATION

NBM Holdings 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Land and buildings

-

4% on cost

Plant and machinery etc

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2023

611,000

1,822,214

2,433,214

Additions

252,463

39,188

291,651

At 30 September 2024

863,463

1,861,402

2,724,865

DEPRECIATION

At 1 October 2023

24,444

203,600

228,044

Charge for year

12,222

101,800

114,022

At 30 September 2024

36,666

305,400

342,066

NET BOOK VALUE

At 30 September 2024

826,797

1,556,002

2,382,799

At 30 September 2023

586,556

1,618,614

2,205,170

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2023

and 30 September 2024

351

NET BOOK VALUE

At 30 September 2024

351

At 30 September 2023

351

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Amounts owed by group undertakings

1,199,153

98,000

7.	CURRENT ASSET INVESTMENTS

30.9.24

30.9.23

£

£

Unlisted investments

1,500,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Amounts owed to group undertakings

1,272,716

558,528

Other creditors

134,448

3,095

1,407,164

561,623

9.	ULTIMATE CONTROLLING PARTY

The directors do not consider there to be an ultimate controlling party.