Company No: 02044741 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Stocks		68,763		68,763
Cash at bank and in hand	3	303,586		299,083
		372,349		367,846
Creditors: amounts falling due within one year	4	( 356,087)		( 349,156)
Net current assets		16,262		18,690
Total assets less current liabilities		16,262		18,690
Net assets		16,262		18,690
Capital and reserves
Called-up share capital		100		100
Profit and loss account	6	16,162		18,590
Total shareholders' funds		16,262		18,690

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Newminster Securities Limited (registered number: 02044741) were approved and authorised for issue by the Director on 27 October 2025. They were signed on its behalf by:

Miriam Rachel Emily Cohen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Newminster Securities Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Trade and other creditors

Short term creditors are measured at the transaction price.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	303,586		299,083

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	2,100		2,100
Other creditors	353,987		347,056
	356,087		349,156

5. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
Balance due to Aorangi Limited	263,760		263,160

During the year Aorangi Limited, a company under common control, paid expenses of £600 (2023: £6,540) on behalf of the company.

6. Reserves

Profit & loss account

This reserve comprises all current and prior period retained profits and losses after deducting any distributions.

Share capital

This represents the nominal value of shares that have been issued by the company.

7. Ultimate controlling party

The ultimate controlling party is Ms M Cohen.