| REGISTERED NUMBER: |
| N D M INVESTMENTS LIMITED |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| REGISTERED NUMBER: |
| N D M INVESTMENTS LIMITED |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Contents of the Financial Statements |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| N D M INVESTMENTS LIMITED |
| Company Information |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Elfed House |
| Oak Tree Court |
| Cardiff Gate Business Park |
| CARDIFF |
| County of Cardiff |
| CF23 8RS |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Balance Sheet |
| 31 MARCH 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Balance Sheet - continued |
| 31 MARCH 2025 |
| The financial statements were approved by the director and authorised for issue on |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Notes to the Financial Statements |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| N D M Investments Limited is a |
| The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound. |
| The significant accounting policies applied in the presentation of these financial statement are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| There have been no material departures from Financial Reporting Standard 102 1A. |
| Preparation of consolidated financial statements |
| The financial statements contain information about N D M 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. |
| Turnover |
| Turnover represents rent and service charges receivable excluding value added tax. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over it estimated useful life. |
| Computer equipment - 20% on cost |
| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost less impairment. |
| Investment property |
| Investment property is included at fair value. Gains and losses are recognised in the profit and loss statement. Deferred taxation is provided on gains at the rate expected to apply when the asset is sold. |
| Investments |
| Investments are included at fair value. Gains and losses are recognised in the profit and loss statement. Deferred tax is provided at the rate expected to apply when the asset is sold. Listed investments are valued at the current bid price at the balance sheet date. |
| Current tax |
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date. |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Financial instruments |
| Basic financial instruments are recognised at amortised cost. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Office |
| equipment |
| £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| Group | Listed |
| Undertaking | investments | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2024 | 10,000 |
| Additions | 1,250,000 |
| Revaluations | ( |
) | (29,748 | ) |
| Dividends received | - | 3,990 | 3,990 |
| At 31 March 2025 | 1,234,242 |
| NET BOOK VALUE |
| At 31 March 2025 | 1,234,242 |
| At 31 March 2024 | 10,000 |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| Cost or valuation at 31 March 2025 is represented by: |
| Shares in |
| Group | Listed |
| Undertaking | investments | Totals |
| £ | £ | £ |
| Valuation in 2025 | 10,000 | 1,224,242 | 1,234,242 |
| Listed investments are valued at the current bid price at the balance sheet date. |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Fair value at 31 March 2025 is represented by: |
| £ |
| Valuation in 2025 | 500,000 |
| The investment property was valued on a fair value basis at 31 March 2025 by the director who does not have formal valuation qualifications. In valuing the property the director has considered sales prices of comparable properties in the same area. |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| VAT |
| Prepayments and accrued income |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Corporation tax |
| VAT | - | 758 |
| Other creditors |
| Director's current account | - | 137 |
| Accruals and deferred income |
| N D M INVESTMENTS LIMITED (REGISTERED NUMBER: 04912947) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 10,100 | 10,100 |