NTS ESTATE LTD

	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

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NTS ESTATE LTD

Company No. 13584314

Director's Report For The Year Ended 31 March 2025

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

03/11/2025

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NTS ESTATE LTD

Accountant's Report

For The Year Ended 31 March 2025

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 ESTATE 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 ESTATE LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NTS ESTATE LTD and state those matters that we have agreed to state to the director of NTS ESTATE 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 ESTATE 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 ESTATE LTD . You consider that NTS ESTATE 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 ESTATE 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

03/11/2025

KS & CO ACCOUNTANTS

177 Hook Road

Surbiton

Surrey

KT6 5AR

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NTS ESTATE LTD

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		201,290	110,707

GROSS PROFIT		201,290	110,707

Administrative expenses		(34,765 )	(32,369 )

OPERATING PROFIT AND PROFIT BEFORE TAXATION		166,525	78,338
Tax on Profit		(52,201 )	(19,585 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		114,324	58,753

The notes on pages 7 to 9 form part of these financial statements.

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NTS ESTATE LTD

Balance Sheet

As At 31 March 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,011,764		2,030,034

			2,011,764		2,030,034
CURRENT ASSETS
Debtors	5	234,507		30,100
Cash at bank and in hand		18,388		58,178

		252,895		88,278
Creditors: Amounts Falling Due Within One Year	6	(60,202 )		(28,179 )

NET CURRENT ASSETS (LIABILITIES)			192,693		60,099

TOTAL ASSETS LESS CURRENT LIABILITIES			2,204,457		2,090,133

Creditors: Amounts Falling Due After More Than One Year	7		(2,031,280 )		(2,031,280 )

NET ASSETS			173,177		58,853

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			173,077		58,753

SHAREHOLDERS' FUNDS			173,177		58,853

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

03/11/2025

The notes on pages 7 to 9 form part of these financial statements.

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NTS ESTATE LTD

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	-	100
Profit for the year and total comprehensive income	-	58,753	58,753

As at 31 March 2024 and 1 April 2024	100	58,753	58,853


Profit for the year and total comprehensive income	-	114,324	114,324

As at 31 March 2025	100	173,077	173,177

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NTS ESTATE LTD

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

NTS ESTATE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13584314 . The registered office is 93 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. 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

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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NTS ESTATE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 April 2024	2,030,034

As at 31 March 2025	2,030,034

Depreciation
As at 1 April 2024	-
Provided during the period	18,270

As at 31 March 2025	18,270

Net Book Value
As at 31 March 2025	2,011,764

As at 1 April 2024	2,030,034

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	4,507	100
Due after more than one year
Amounts owed by group undertakings	230,000	30,000

	234,507	30,100

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	-	594
Other creditors	8,000	8,000
Taxation and social security	52,202	19,585

	60,202	28,179

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to participating interests	2,031,280	2,031,280

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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NTS ESTATE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

NTS Retail Ltd

£2,031,280 owed by NTS Estate Ltd to NTS Retail Ltd

NTS UK Properties Ltd

£30,000 owed by NTS UK Properties Ltd to NTS Estate Ltd

MiWayz Ltd

£200,000 owed by MiWayz Ltd to NTS Estate Ltd

NTS Grays Ltd

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

10. 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 (Please enter country of incorporation). Copies of the group accounts may be obtained from the secretary, 93 Central Road, Worcester Park, England, KT4 8DY . The ultimate controlling party is NTS GROUP GLOBAL LTD who controls 100% of the shares of NTS ESTATE LTD .

11. 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.

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Director	Mr THAYAPARAN NALLIAH

Company Number	13584314

Registered Office	93 Central Road
	Worcester Park
	Surrey
	KT4 8DY

Accountants	KS & CO ACCOUNTANTS
	177 Hook Road
	Surbiton
	Surrey
	KT6 5AR