NFK Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13123021 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

NFK INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

E C Sorensen

M P Sorensen

REGISTERED OFFICE:

Farncombe House

Farncombe

Broadway

Worcestershire

WR12 7LJ

REGISTERED NUMBER:

13123021 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

1,039

-

Investments

5

2,535,776

2,246,962

2,536,815

2,246,962

CURRENT ASSETS

Cash at bank

97,826

431,647

CREDITORS

Amounts falling due within one year

6

2,420,893

2,502,400

NET CURRENT LIABILITIES

(2,323,067

)

(2,070,753

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

213,748

176,209

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

213,747

176,208

SHAREHOLDERS' FUNDS

213,748

176,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

E C Sorensen - Director

1.	STATUTORY INFORMATION

NFK 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents investment income received during the period.

Tangible fixed assets

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

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Valuation of investments

Investments in listed company shares are remeasured to market value at each Statement of Financial Position date. Gains and losses on remeasurement are recognised in Statement of Comprehensive Income for the period.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each Statement of Financial Position date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

Cost

At 1 May 2024

1,796

Additions

1,558

At 30 April 2025

3,354

Depreciation

At 1 May 2024

1,796

Charge for year

519

At 30 April 2025

2,315

Net book value

At 30 April 2025

1,039

At 30 April 2024

-

5.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

Totals

£

Cost or valuation

At 1 May 2024

2,146,962

100,000

2,246,962

Additions

597,614

314,466

912,080

Disposals

(552,529

)

-

(552,529

)

Revaluations

(70,737

)

-

(70,737

)

At 30 April 2025

2,121,310

414,466

2,535,776

Net book value

At 30 April 2025

2,121,310

414,466

2,535,776

At 30 April 2024

2,146,962

100,000

2,246,962

Cost or valuation at 30 April 2025 is represented by:

Listed

Unlisted

investments

Totals

£

Valuation in 2022

(130,192

)

-

(130,192

)

Valuation in 2023

(88,770

)

-

(88,770

)

Valuation in 2024

79,224

-

79,224

Valuation in 2025

(70,737

)

-

(70,737

)

Cost

2,331,785

414,466

2,746,251

2,121,310

414,466

2,535,776

Included within Listed Investments is a balance of cash held for reinvestment of £nil (2024 : £55,593).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

2,411,640

2,486,640

Corporation tax

1,153

7,460

Other creditors

8,100

8,300

2,420,893

2,502,400

7.	RELATED PARTY DISCLOSURES

Included in creditors: amounts falling due within one year is an inter-company loan balance of £2,411,640 (2024: £2,486,640) with Beaufield Holdings Limited, the parent company of NFK Investments Limited. The loan is unsecured, interest free and repayable on demand.

8.	PARENT COMPANY

The company is wholly owned by Beaufield Holdings Limited, whose registered office is Chipping Court, Alveston Hill, Stratford-Upon-Avon, Warwickshire, CV37 7RR.