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COMPANY REGISTRATION NUMBER: 15420710

NG Topco Limited

Filleted Unaudited Financial Statements

31 May 2025

NG Topco Limited

Financial Statements

Period from 17 January 2024 to 31 May 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

NG Topco Limited

Statement of Financial Position

31 May 2025

| 31 May 25
Note | £

Fixed assets

Investments | 5 | 500,000

Current assets

Debtors | 6 | 502,000
Cash at bank and in hand | 2,000
| ---------
| 504,000
| ---------
Net current assets | 504,000
| ------------
Total assets less current liabilities | 1,004,000
| ------------

Capital and reserves

Called up share capital | 1,004,000
| ------------
Shareholders funds | 1,004,000
| ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the period and has not made either a profit or loss.
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 6 October 2025 , and are signed on behalf of the board by:

D A Josephs
Director

Company registration number: 15420710

NG Topco Limited

Notes to the Financial Statements

Period from 17 January 2024 to 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current period.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
During the period the average number of employees, excluding directors, was nil.
5. Investments

| Shares in group undertakings
| £
Cost |
At 17 January 2024 | –
Additions | 500,000
| ---------
At 31 May 2025 | 500,000
| ---------
Impairment |
At 17 January 2024 and 31 May 2025 | –
| ---------

Carrying amount |
At 31 May 2025 | 500,000
| ---------

The above investment relates to a 100% shareholding in its subsidiary company Newington Green Limited, a company registered in England and Wales. The registered office of the company is C/O Arithmetics, 389c High Road, London, England, N22 8JA.
6. Debtors

| 31 May 25
| £
Other debtors | 502,000
| ---------