Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 true No description of principal activity 1 April 2024 31 March 2025 31 March 2025 12833893 Mr THAYAPARAN NALLIAH NTS GROUP GLOBAL LTD 93 Central Road, Worcester Park, KT4 8DY true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12833893 2024-03-31 12833893 2025-03-31 12833893 2024-04-01 2025-03-31 12833893 frs-core:CurrentFinancialInstruments 2025-03-31 12833893 frs-core:Non-currentFinancialInstruments 2025-03-31 12833893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 12833893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 12833893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 12833893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 12833893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12833893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 12833893 frs-core:ShareCapital 2025-03-31 12833893 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12833893 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12833893 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12833893 frs-bus:FullAccounts 2024-04-01 2025-03-31 12833893 frs-bus:SmallEntities 2024-04-01 2025-03-31 12833893 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12833893 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12833893 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 12833893 1 2024-04-01 2025-03-31 12833893 frs-bus:Director1 2024-04-01 2025-03-31 12833893 frs-countries:EnglandWales 2024-04-01 2025-03-31 12833893 2023-03-31 12833893 2024-03-31 12833893 2023-04-01 2024-03-31 12833893 frs-core:CurrentFinancialInstruments 2024-03-31 12833893 frs-core:Non-currentFinancialInstruments 2024-03-31 12833893 frs-core:ShareCapital 2023-03-31 12833893 frs-core:ShareCapital 2024-03-31 12833893 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12833893 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 12833893 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12833893
NTS GRAYS LTD
Director's Report and
Financial Statements
For The Year Ended 31 March 2025
KS & CO ACCOUNTANTS
177 Hook Road
Surbiton
Surrey
KT6 5AR
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Mr THAYAPARAN NALLIAH
Company Number 12833893
Registered Office 83 Central Road
Worcester Park
Surrey
KT4 8DY
Accountants KS & CO ACCOUNTANTS
177 Hook Road
Surbiton
Surrey
KT6 5AR
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2025.
Directors
The director who held office during the year were as follows:
Mr THAYAPARAN NALLIAH
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr THAYAPARAN NALLIAH
Director
29/10/2025
Page 2
Page 3
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NTS GRAYS LTD for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of NTS GRAYS LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NTS GRAYS LTD and state those matters that we have agreed to state to the director of NTS GRAYS LTD in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that NTS GRAYS LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NTS GRAYS LTD . You consider that NTS GRAYS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of NTS GRAYS LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
R Kalaiyalahan
29/10/2025
KS & CO ACCOUNTANTS
177 Hook Road
Surbiton
Surrey
KT6 5AR
Page 3
Page 4
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 7,224 -
GROSS PROFIT 7,224 -
Administrative expenses (30,636 ) (41,291 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR (23,412 ) (41,291 )
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 60,624 39,893
Tangible Assets 5 2,414,479 2,436,407
2,475,103 2,476,300
CURRENT ASSETS
Debtors 6 1,935 749
Cash at bank and in hand 343,008 363,419
344,943 364,168
Creditors: Amounts Falling Due Within One Year 7 (21,650 ) (21,650 )
NET CURRENT ASSETS (LIABILITIES) 323,293 342,518
TOTAL ASSETS LESS CURRENT LIABILITIES 2,798,396 2,818,818
Creditors: Amounts Falling Due After More Than One Year 8 (2,902,990 ) (2,900,000 )
NET LIABILITIES (104,594 ) (81,182 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (104,694 ) (81,282 )
SHAREHOLDERS' FUNDS (104,594) (81,182)
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr THAYAPARAN NALLIAH
Director
29/10/2025
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 100 (39,991 ) (39,891)
Loss for the year and total comprehensive income - (41,291 ) (41,291)
As at 31 March 2024 and 1 April 2024 100 (81,282 ) (81,182)
Loss for the year and total comprehensive income - (23,412 ) (23,412)
As at 31 March 2025 100 (104,694 ) (104,594)
Page 6
Page 7
Notes to the Financial Statements
1. General Information
NTS GRAYS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12833893 . The registered office is 83 Central Road, Worcester Park, Surrey, KT4 8DY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2024 46,955
Additions 22,886
As at 31 March 2025 69,841
Amortisation
As at 1 April 2024 7,062
Impairment losses 2,155
As at 31 March 2025 9,217
...CONTINUED
Page 7
Page 8
Net Book Value
As at 31 March 2025 60,624
As at 1 April 2024 39,893
5. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 2,436,407
As at 31 March 2025 2,436,407
Depreciation
As at 1 April 2024 -
Provided during the period 21,928
As at 31 March 2025 21,928
Net Book Value
As at 31 March 2025 2,414,479
As at 1 April 2024 2,436,407
6. Debtors
2025 2024
£ £
Due within one year
VAT 1,935 155
Amounts owed by subsidiaries - 594
1,935 749
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,250 4,250
Accruals and deferred income 2,400 2,400
Director's loan account 15,000 15,000
21,650 21,650
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to related parties 2,902,990 2,900,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 8
Page 9
10. Related Party Transactions
NTS Retail Ltd£2,898,584 is owed to NTS Retail Ltd by NTS Grays Ltd

NTS Retail Ltd

£2,898,584 is owed to NTS Retail Ltd by NTS Grays Ltd

NTS Estate Ltd£4,406 is owed to NTS Estate Ltd by NTS Grays Ltd

NTS Estate Ltd

£4,406 is owed to NTS Estate Ltd by NTS Grays Ltd

11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is NTS GROUP GLOBAL LTD . NTS GROUP GLOBAL LTD was incorporated in England and prepares the group financial statements. The registered office of NTS GROUP GLOBAL LTD is 93 Central Road, Worcester Park, KT4 8DY . The ultimate controlling party is NTS GROUP GLOBAL LTD who controls 100% of the shares of NTS GRAYS LTD .
12. Audit Exemption
This company is entitled to exemption from audit under Section 479 of the Companies Act 2006 relating to subsidiary companies for the period ended 31 March 2024.
Page 9