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Registered number: 15227649
NDI Trading Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
NDI Trading Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
NDI Trading Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15227649

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 261,872 |  | 279,056
|  |  | 261,872 |  | 279,056
CURRENT ASSETS
Stocks | 5 | 643,938 |  | 244,339 |
Debtors | 6 | 510,802 |  | 154,208 |
Cash at bank and in hand |  | 86,847 |  | 44,551 |
|  | 1,241,587 |  | 443,098 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,426,619 ) |  | (761,656 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (185,032 ) |  | (318,558 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76,840 |  | (39,502 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (45,766 ) |  | (23,005 )
NET ASSETS/(LIABILITIES) |  |  | 31,074 |  | (62,507 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 30,974 |  | (62,607 )
SHAREHOLDERS' FUNDS |  |  | 31,074 |  | (62,507)

Page 1
Page 2
NDI Trading Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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.
On behalf of the board

Mr Ian Harley Director | Mrs Sonia Harley Director
23 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NDI Trading Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
NDI Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15227649 . The registered office is 10 Longton Road, Stoke-On-Trent, ST4 8NA.
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.
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:

Leasehold | 10 years straight line
Plant & Machinery | 10/20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 3 years straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
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NDI Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 2)
7 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 November 2024 | 74,922 | 185,807 | 25,990 | 657
Additions | - | 2,937 | 18,000 | -
As at 31 October 2025 | 74,922 | 188,744 | 43,990 | 657
Depreciation
As at 1 November 2024 | 1,565 | 5,603 | 1,624 | 27
Provided during the period | 7,492 | 19,932 | 10,592 | 158
As at 31 October 2025 | 9,057 | 25,535 | 12,216 | 185
Net Book Value
As at 31 October 2025 | 65,865 | 163,209 | 31,774 | 472
As at 1 November 2024 | 73,357 | 180,204 | 24,366 | 630

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 November 2024 | 748 | 288,124
Additions | 454 | 21,391
As at 31 October 2025 | 1,202 | 309,515
Depreciation
As at 1 November 2024 | 249 | 9,068
Provided during the period | 401 | 38,575
As at 31 October 2025 | 650 | 47,643
Net Book Value
As at 31 October 2025 | 552 | 261,872
As at 1 November 2024 | 499 | 279,056

Page 4
Page 5
NDI Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Stock | 643,938 |  | 244,339

6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 473,948 |  | 66,697
Prepayments and accrued income | 25,324 |  | 25,949
Other debtors | 50 |  | 50
VAT | 8,583 |  | 61,512
Other taxes and social security | 2,897 |  | -
| 510,802 |  | 154,208

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 783,431 |  | 201,046
Other taxes and social security | - |  | 934
Other creditors | 692 |  | 455
Accruals and deferred income | 4,925 |  | 5,721
Directors' loan accounts | 71 |  | -
Amounts owed to other participating interests | 637,500 |  | 553,500
| 1,426,619 |  | 761,656

8. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 52,800 |  | 52,800
Later than one year and not later than five years | 264,000 |  | 264,000
Later than five years | 145,200 |  | 198,000
| 462,000 |  | 514,800

10. Related Party Transactions
Loan due to participating interest - £637,500 (2024: £553,500). The loan is repayable on demand and interest free.
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