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Company No: 14674347 (England and Wales)

# NLG INVESTMENT GROUP LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

NLG INVESTMENT GROUP LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

NLG INVESTMENT GROUP LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
NLG INVESTMENT GROUP LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 31.03.2025 |  | 31.03.2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 168 |  | 168
|  | 168 |  | 168
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 257,547 |  | 2
- due after more than one year | 4 | 540,000 |  | 520,000
Cash at bank and in hand |  | 3,500 |  | 6,100
|  | 801,047 |  | 526,102
Creditors: amounts falling due within one year | 5 | ( 259,763) |  | ( 2,268)
Net current assets |  | 541,284 |  | 523,834
Total assets less current liabilities |  | 541,452 |  | 524,002
Creditors: amounts falling due after more than one year | 6 | ( 540,000) |  | ( 520,000)
Net assets |  | 1,452 |  | 4,002
Capital and reserves |  |  |  |
Called-up share capital | 7 | 104 |  | 104
Share premium account |  | 5,998 |  | 5,998
Profit and loss account |  | ( 4,650 ) |  | ( 2,100 )
Total shareholders' funds |  | 1,452 |  | 4,002

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

Directors' 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 directors acknowledge 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 Statement of Comprehensive Income has not been delivered.

The financial statements of NLG Investment Group Ltd (registered number: 14674347) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

G Keenan Director |

13 November 2025

NLG INVESTMENT GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
NLG INVESTMENT GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 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 period, unless otherwise stated.

##### General information and basis of accounting

NLG Investment Group Ltd (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 1 White Oak Square, London Road, Swanley, BR8 7AG, 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 £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Comprehensive Income 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.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the company is presented as equity.

#### 2. Employees

| Year ended 31.03.2025 |  | Period from 18.02.2023 to 31.03.2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 3 |  | 3

#### 3. Fixed asset investments

Investments in subsidiaries

| 31.03.2025
| £
Cost |
At 01 April 2024 | 168
At 31 March 2025 | 168
Carrying value at 31 March 2025 | 168
Carrying value at 31 March 2024 | 168

#### 4. Debtors

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Amounts owed by group undertakings | 257,545 |  | 0
Other debtors | 2 |  | 2
| 257,547 |  | 2
Debtors: amounts falling due after more than one year |  |  |
Amounts owed by group undertakings | 540,000 |  | 520,000

#### 5. Creditors: amounts falling due within one year

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Amounts owed to group undertakings | 2,400 |  | 0
Amounts owed to own subsidiaries | 168 |  | 168
Amounts owed to associates | 254,795 |  | 0
Accruals | 2,400 |  | 2,100
| 259,763 |  | 2,268

#### 6. Creditors: amounts falling due after more than one year

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Amounts owed to associates | 540,000 |  | 520,000

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
25,000 V Ordinary shares of £ 0.0001 each | 2.50 |  | 2.50
500,000 B Ordinary shares of £ 0.0001 each | 50.00 |  | 50.00
500,000 A Ordinary shares of £ 0.0001 each | 50.00 |  | 50.00
| 102.50 |  | 102.50
2,956 D Preference shares of £ 0.0001 each | 0.30 |  | 0.30
3,344 C Preference shares of £ 0.0001 each | 0.33 |  | 0.33
| 0.63 |  | 0.63
| 103.13 |  | 103.13

#### 8. Related party transactions

Included within debtors is a balance of £797,545 due to a connected company. The loan bears interest at market rate and is repayable in greater than 12 months' time.
Included within creditors is a balance of £254,795 due to a connected company. The loan bears interest at market rate and is repayable in less than 12 months' time.
The company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings.