REGISTERED NUMBER: 06660023 (England and Wales)

NTS INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P J Goldstein

SECRETARY:

Mr P J Goldstein

REGISTERED OFFICE:

Second Floor

34 Lime Street

London

EC3M 7AT

REGISTERED NUMBER:

06660023 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Investments

4

130,601

130,601

CURRENT ASSETS

Debtors

5

5,133,228

4,892,625

Cash at bank

-

354

5,133,228

4,892,979

CREDITORS

Amounts falling due within one year

6

367,294

367,070

NET CURRENT ASSETS

4,765,934

4,525,909

TOTAL ASSETS LESS CURRENT LIABILITIES

4,896,535

4,656,510

CAPITAL AND RESERVES

Called up share capital

7

130,001

130,001

Retained earnings

8

4,766,534

4,526,509

SHAREHOLDERS' FUNDS

4,896,535

4,656,510

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4th December 2025 and were signed by:

Mr P J Goldstein - Director

1.	STATUTORY INFORMATION

NTS Investments 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.

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

The principal activity of the company in the year under review was that of a parent company.

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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about NTS Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors and creditors receivable/payable within one year

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st March 2025

130,601

NET BOOK VALUE

At 31st March 2025

130,601

At 31st March 2024

130,601

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Nevica Limited

Registered office: United Kingdom

Nature of business: The management of group resources

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

3,547,322

3,559,017

Loss for the year

(11,695

)

(10,780

)

D B Loan Finance Ltd

Registered office: United Kingdom

Nature of business: Lending

%

Class of shares:

holding

Ordinary A

30.00

Ordinary D

30.00

2025

2024

£

£

Aggregate capital and reserves

239,052

717,036

Profit for the year

122,016

641,470

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,670,900

1,699,375

Other debtors

3,462,328

3,193,250

5,133,228

4,892,625

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

224

-

Amounts owed to group undertakings

250,000

-

Other creditors

117,070

367,070

367,294

367,070

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

130,001

Ordinary shares

£1

130,001

130,001

8.

RESERVES

Retained

earnings

£

At 1st April 2024

4,526,509

Profit for the year

240,025

At 31st March 2025

4,766,534

Retained Earnings

Includes all current and prior period retained profits and losses.

9.	RELATED PARTY DISCLOSURES

Mr P J Goldstein controls the company.

Nevica Limited, NTS AG and DB Loan Finance Limited are subsidiary companies.

Mr P J Goldstein controls Eando Limited and Telegraph Hill Management Limited.

Each of the above is considered to be a related party.

The net balance of accounts with related parties at the balance sheet date is as follows:

£

Net sums owed to the company by related parties at the year end date

4,766,758