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REGISTERED NUMBER: 10895115 (England and Wales)

| Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| N D Jewel Ltd |

| N D Jewel Ltd (Registered number: 10895115) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| N D Jewel Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | N A Armstrong

| D J Armstrong

| REGISTERED OFFICE: | 167-169 Great Portland Street

| 5th Floor

| London

| London

| W1W 5PF

| REGISTERED NUMBER: | 10895115 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chancery House

| 30 St Johns Road

| Woking

| Surrey

| GU21 7SA

| N D Jewel Ltd (Registered number: 10895115) |

Statement of Financial Position

31 August 2025

| 31/8/25 |  | 31/8/24

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 525 |  | 1,126 |  |

Investment property | 6 | 595,000 |  | 595,000 |  |

595,525 |  | 596,126 |  |

CURRENT ASSETS

Debtors | 7 | 499 |  | 487 |  |

Cash at bank | 15,990 |  | 8,251 |  |

16,489 |  | 8,738 |  |

CREDITORS

Amounts falling due within one year | 8 | (455,761 | ) | (452,200 | ) |

NET CURRENT LIABILITIES | (439,272 | ) | (443,462 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 156,253 |  | 152,664 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (68,095 | ) | (68,110 | ) |

PROVISIONS FOR LIABILITIES | (9,611 | ) | (9,611 | ) |

NET ASSETS | 78,547 |  | 74,943 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 40,973 |  | 40,973 |  |

Retained earnings | 37,474 |  | 33,870 |  |

SHAREHOLDERS' FUNDS | 78,547 |  | 74,943 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

| N D Jewel Ltd (Registered number: 10895115) |

Statement of Financial Position - continued

31 August 2025

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 26 November 2025 and were signed on its behalf by:

D J Armstrong - Director

| N D Jewel Ltd (Registered number: 10895115) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| N D Jewel Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis, which the Directors consider to be appropriate as they have agreed not to withdraw their loan accounts and to provide the necessary finance to enable the company to meet its liabilities as they fall due.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Office equipment | - | 33% 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| N D Jewel Ltd (Registered number: 10895115) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Office

| equipment

£ |

| Cost

| At 1 September 2024

| and 31 August 2025 | 3,949 |  |

| Depreciation

| At 1 September 2024 | 2,823 |  |

| Charge for year | 601 |  |

| At 31 August 2025 | 3,424 |  |

| Net book value

| At 31 August 2025 | 525 |  |

| At 31 August 2024 | 1,126 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 September 2024

| and 31 August 2025 | 595,000 |  |

| Net book value

| At 31 August 2025 | 595,000 |  |

| At 31 August 2024 | 595,000 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2018 | (12,435 | ) |

| Valuation in 2019 | 5,057 |  |

| Valuation in 2020 | (7,000 | ) |

| Valuation in 2021 | 52,000 |  |

| Valuation in 2022 | 62,000 |  |

| Valuation in 2023 | (59,037 | ) |

| Valuation in 2024 | 10,000 |  |

| Cost | 544,415 |  |

595,000 |  |

| Investment property was valued on an open market basis on 31 August 2025 by the directors.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Other debtors | 499 |  | 487 |  |

| N D Jewel Ltd (Registered number: 10895115) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Taxation and social security | 3,209 |  | 1,285 |  |

| Other creditors | 452,552 |  | 450,915 |  |

455,761 |  | 452,200 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loans | 68,095 |  | 68,110 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 68,095 |  | 68,110 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loans | 68,095 |  | 68,110 |  |

| Mortgages are held over properties included in the statement of financial position.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the director was owed £179,011 (2024: £178,468) by the company. No interest is charged on the loan, and the loan is repayable on demand.