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Company registration number: 14328605
NFS Essex Ltd
Unaudited filleted abridged financial statements
30 September 2025
NFS Essex Ltd
Contents
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
NFS Essex Ltd
Abridged statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 841,837 |  |  |  | 925,949 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 841,837 |  |  |  | 925,949
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 58,250 |  |  |  | 48,400 |  |
Debtors |  | 6 | 64,974 |  |  |  | 72,939 |  |
Cash at bank and in hand |  |  | 323,310 |  |  |  | 78,462 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 446,534 |  |  |  | 199,801 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 297,908) |  |  |  | ( 303,144) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 148,626 |  |  |  | ( 103,343)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 990,463 |  |  |  | 822,606
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 1,115,482) |  |  |  | ( 1,157,816)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 125,019) |  |  |  | ( 335,210)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 22 |  |  |  | 22
Share premium account |  |  |  |  | 269,997 |  |  |  | 169,998
Profit and loss account |  |  |  |  | ( 395,038) |  |  |  | ( 505,230)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 125,019) |  |  |  | ( 335,210)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 25 February 2026 , and are signed on behalf of the board by:
............................................
Mr Burak Erceri
Director
............................................
Date
Company registration number: 14328605
NFS Essex Ltd
Statement of changes in equity
Year ended 30 September 2025

|  | Called up share capital | Share premium account |  | Profit and loss account | Total |  |  |  |
|  | £ | £ |  | £ | £ |  |  |  |
At 1 October 2023 |  | 22 | 169,998 |  | ( 119,660) | 50,360 |  |  |  |
Profit/(loss) for the year |  |  |  |  | ( 385,569) | ( 385,569) |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |
Total comprehensive income for the year |  | - | - |  | ( 385,569) | ( 385,569) |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |
At 30 September 2024 and 1 October 2024 |  | 22 | 169,998 |  | ( 505,230) | ( 335,210) |  |  |  |
Profit/(loss) for the year |  |  |  |  | 110,192 | 110,192 |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |
Total comprehensive income for the year |  | - | - |  | 110,192 | 110,192 |  |  |  |
Issue of shares |  | - | 99,999 |  |  | 99,999 |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |
Total investments by and distributions to owners |  | - | 99,999 |  | - | 99,999 |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |
At 30 September 2025 |  | 22 | 269,997 |  | ( 395,038) | ( 125,019) |  |  |  |
|  | _______ | _______ |  | _______ | _______ |  |  |  |

NFS Essex Ltd
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 195 St Marys Lane, Upminster, Essex, RM14 3BU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Staff costs
The average number of persons employed by the company during the year amounted to 40 (2024: 45 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 515,363 | 542,947
| Social security costs |  | 50,775 | 48,364
| Other pension costs |  | 8,684 | 8,926
|  |  | _______ | _______
|  |  | 574,822 | 600,237
|  |  | _______ | _______

5. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 1,021,461 |  |  |  |  |  |
| Additions | 19,068 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2025 | 1,040,529 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | 95,512 |  |  |  |  |  |
| Charge for the year | 103,180 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2025 | 198,692 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 841,837 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2024 | 925,949 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 64,974 | 72,939
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 30,025 | 56,129
| Social security and other taxes |  | 100,944 | 82,703
| Other creditors |  | 166,939 | 164,312
|  |  | _______ | _______
|  |  | 297,908 | 303,144
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 1,115,482 | 1,157,816
|  |  | _______ | _______

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 64,974 | 72,939
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 30,025 | 56,129
| Social security and other taxes |  | 100,944 | 82,703
| Other creditors |  | 166,939 | 164,312
|  |  | _______ | _______
|  |  | 297,908 | 303,144
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 1,115,482 | 1,157,816
|  |  | _______ | _______