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NU DIRECTION LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

5TH APRIL 2025

| NU DIRECTION LLP (REGISTERED NUMBER: OC311697) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 6 |

| NU DIRECTION LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 5TH APRIL 2025

| DESIGNATED MEMBERS: | J M Archer

| L K Archer

| REGISTERED OFFICE: | First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

| REGISTERED NUMBER: | OC311697 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

| NU DIRECTION LLP (REGISTERED NUMBER: OC311697) |

BALANCE SHEET

5TH APRIL 2025

| 5/4/25 | 5/4/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 126 |  | 167 |  |

126 |  | 167 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 120 |  |

Cash at bank | 2,556 |  | 2,033 |  |

2,556 |  | 2,153 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,724 |  | 1,786 |  |

NET CURRENT ASSETS | 832 |  | 367 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 958 |  | 534 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 958 |  | 534 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 958 |  | 534 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5th April 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| NU DIRECTION LLP (REGISTERED NUMBER: OC311697) |

BALANCE SHEET - continued

5TH APRIL 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5th January 2026 and were signed by:

J M Archer - Designated member

| NU DIRECTION LLP (REGISTERED NUMBER: OC311697) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

1. | STATUTORY INFORMATION

| Nu Direction LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents sale of goods as a gross figure, less an adjustment for flat rate VAT at the flat rate scheme percentage of 7.5%.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 6th April 2024

| and 5th April 2025 | 30,491 |  |

| AMORTISATION

| At 6th April 2024

| and 5th April 2025 | 30,491 |  |

| NET BOOK VALUE

| At 5th April 2025 | - |  |

| At 5th April 2024 | - |  |

| NU DIRECTION LLP (REGISTERED NUMBER: OC311697) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 6th April 2024

| and 5th April 2025 | 3,101 |  | 12,427 |  | 15,528 |  |

| DEPRECIATION

| At 6th April 2024 | 2,986 |  | 12,375 |  | 15,361 |  |

| Charge for year | 28 |  | 13 |  | 41 |  |

| At 5th April 2025 | 3,014 |  | 12,388 |  | 15,402 |  |

| NET BOOK VALUE

| At 5th April 2025 | 87 |  | 39 |  | 126 |  |

| At 5th April 2024 | 115 |  | 52 |  | 167 |  |

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

| 5/4/25 |  | 5/4/24

£ | £ |

| Trade debtors | - |  | 120 |  |

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

| 5/4/25 |  | 5/4/24

£ | £ |

| Trade creditors | 1 |  | - |  |

| VAT | 463 |  | 526 |  |

| Accrued expenses | 1,260 |  | 1,260 |  |

1,724 |  | 1,786 |  |

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Members' capital is repayable on retirement from the LLP. in the event of a winding up, members' capital would rank unsecured creditors.

ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

NU DIRECTION LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Nu Direction LLP for the year ended 5th April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Nu Direction LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nu Direction LLP and state those matters that we have agreed to state to the members of Nu Direction LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nu Direction LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Nu Direction LLP 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 Nu Direction LLP. You consider that Nu Direction LLP 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 Nu Direction LLP. 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

5th January 2026