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Registered number: 14615741
Nordicninja Vc Limited
Financial Statements
For The Year Ended 30 September 2025
Nordicninja Vc Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—6

Page 1
Nordicninja Vc Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | T Sohara
| T Kosugi
| S Nikkuni
| R Sternfeld
| M Kiisa
Company Number | 14615741
Registered Office | Arquen House 4-6 Spicer Street
| St. Albans
| AL3 4PQ
Auditors | S&W Audit
| Statutory Auditor, Chartered Accountants
| 14th floor
| 103 Colmore row
| Birmingham
| B3 3AG

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Nordicninja Vc Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14615741

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 32,186 |  | 12,017
|  |  | 32,186 |  | 12,017
CURRENT ASSETS
Debtors | 5 | 1,067,407 |  | 724,437 |
Cash at bank and in hand |  | 462,605 |  | 96,861 |
|  | 1,530,012 |  | 821,298 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,186,606 ) |  | (493,514 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 343,406 |  | 327,784
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 375,592 |  | 339,801
NET ASSETS |  |  | 375,592 |  | 339,801
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 375,392 |  | 339,601
SHAREHOLDERS' FUNDS |  |  | 375,592 |  | 339,801

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors and authorised for issue on on 7 January 2026 and were signed on its behalf by:

S Nikkuni Director
7 January 2026

The notes on pages 3 to 6 form part of these financial statements.
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Nordicninja Vc Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Nordicninja Vc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14615741 . The registered office is Arquen House 4-6 Spicer Street, St. Albans, AL3 4PQ.
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.
The following principal accounting policies have been applied:
2.2. Going Concern Disclosure
The Directors have reviewed forecasts covering 12 months from the date of approval of these accounts and believe that the Company remains a going concern.
The Company provides services to the parent group and has agreed a mechanism for charging for these services and have applied this in the reporting period ended 30 September 2025. This mechanism is expected to provide the Company with revenues in excess of its day to day running costs, and hence positive cashflows. Even after considering potential unexpected cost rises and/or inflation, the company expects to generate sufficient cashflows to meet all liabilities as they fall due for payment.
Accordingly, the accounts have been prepared on the going concern basis.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:

Office Equipment | 20%
Computer Equipment | 20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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Nordicninja Vc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method.
A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company's cash management.
Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
2.6. Foreign Currencies
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Foreign currencies translation
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
2.7. Taxation
The tax expense for the year comprises of current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
2.8. Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.
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Nordicninja Vc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Office Equipment | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 1,073 | 12,616 | 13,689
Additions | 11,222 | 14,608 | 25,830
As at 30 September 2025 | 12,295 | 27,224 | 39,519
Depreciation
As at 1 October 2024 | 140 | 1,532 | 1,672
Provided during the period | 1,699 | 3,962 | 5,661
As at 30 September 2025 | 1,839 | 5,494 | 7,333
Net Book Value
As at 30 September 2025 | 10,456 | 21,730 | 32,186
As at 1 October 2024 | 933 | 11,084 | 12,017

5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 45,534 |  | -
Prepayments and accrued income | 131,560 |  | 205,765
Other debtors | 45,131 |  | 66,545
PAYE receivable | - |  | 450
VAT | 9,297 |  | 21,126
Amounts owed by group undertakings | 835,885 |  | 430,551
| 1,067,407 |  | 724,437

Amounts owed by group undertakings are interest free, unsecured and repayable on demand.
6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,264 |  | 91,632
Bank loans and overdrafts | 2,623 |  | -
Corporation tax | 18,248 |  | 107,852
Other taxes and social security | 50,369 |  | -
Deferred income | 918,140 |  | 46,384
Accrued expenses | 154,409 |  | 86,931
Amounts owed to group undertakings | 28,553 |  | 160,715
| 1,186,606 |  | 493,514

Amounts owed to group undertakings are interest free, unsecured and repayable on demand.
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Nordicninja Vc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2,000 Ordinary Shares of £ 0.10 each | 200 |  | 200

During the year on 6 December 2024, a sub division of shares took place with 200 shares with a nominal value of £1 per share, being amended to 2,000 ordinary shares with a nominal value of £0.10 per share
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 120,120 |  | -
| 120,120 |  | -

At 30 September 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £120,120 which is payable within the next 12 months.
9. Related Party Transactions
The company has taken advantage of the exemption under FRS102 Section-1A from disclosing transactions with related parties that were conducted on normal market terms. No material transactions outside normal market conditions occurred during the year.
10. Audit Information
The auditor's report on the accounts of Nordicninja Vc Limited for the year ended 30 September 2025 was unqualified.
The auditor's report was signed by Benjamin Stapleton (Senior Statutory Auditor) for and on behalf of S&W Audit , Statutory Auditor.

S&W Audit Statutory Auditor, Chartered Accountants 14th floor 103 Colmore row Birmingham B3 3AG

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