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Registered number: 15033575
Nif Investment Advisor UK Ltd
Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Nif Investment Advisor UK Ltd
Contents
Contents

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

Page 1
Nif Investment Advisor UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15033575

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 187,220 |  | 244,449
|  |  | 187,220 |  | 244,449
CURRENT ASSETS
Debtors | 5 | 347,337 |  | 690,318 |
Cash at bank and in hand |  | 2,104,941 |  | 1,318,368 |
|  | 2,452,278 |  | 2,008,686 |
Creditors: Amounts Falling Due Within One Year | 6 | (932,029 ) |  | (2,462,593 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,520,249 |  | (453,907 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,707,469 |  | (209,458 )
NET ASSETS/(LIABILITIES) |  |  | 1,707,469 |  | (209,458 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,707,369 |  | (209,558 )
SHAREHOLDERS' FUNDS |  |  | 1,707,469 |  | (209,458)

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 Patrick Schneider-Sikorsky Director
26/03/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Nif Investment Advisor UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Nif Investment Advisor UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15033575 . The registered office is 2nd Floor 86 Jermyn Street, London, SW1Y 6JD.
The principal activity of the business was that of fund management services, providing consultancy/NIF (Non-Independent Financial) investment advice to the wider group.
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. Going Concern Disclosure
The company reported a profit for the year. The financial statements have been prepared on a going concern basis and assumes that the company will continue its operations and meet its liabilities as they fall due for at least the next 12 months the signing of the financial statements. This assessment is based on management’s review of forecasts and current trading performance.
In addition, written confirmation has been received from the parent company that it will provide support to the company to meet its liabilities as they fall due for at least the 12 months from the signing of the financial statements.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. 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:

Fixtures & Fittings | 5 year straight line

2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. 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.
Page 2
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Nif Investment Advisor UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. 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.
2.10. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
2.11. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.12. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.13. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.14. Disclosure of long or short period
The company was incorporated on 27 July 2023 and therefore prepared the first financial statements covering the long period from 27 July 2023 to 31 December 2024. This year reflects a full 12 months from 1 January 2025.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2024: 11)
16 11
Page 3
Page 4
Nif Investment Advisor UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 286,146
As at 31 December 2025 | 286,146
Depreciation
As at 1 January 2025 | 41,697
Provided during the period | 57,229
As at 31 December 2025 | 98,926
Net Book Value
As at 31 December 2025 | 187,220
As at 1 January 2025 | 244,449

5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 232,811 |  | 226,971
Other debtors | 11,370 |  | 114,297
VAT | 38,231 |  | 53,212
Directors' loan accounts | 64,925 |  | 295,838
| 347,337 |  | 690,318

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,354 |  | 12,242
Other taxes and social security | 540,404 |  | 1,257,269
Other creditors | 50,017 |  | -
Accruals and deferred income | 340,254 |  | 1,193,082
| 932,029 |  | 2,462,593

7. Share Capital

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

Page 4
Page 5
Nif Investment Advisor UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 415,626 |  | 446,798
Later than one year and not later than five years | 138,542 |  | 595,731
| 554,168 |  | 1,042,529

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Patrick Schneider-Sikorsky | 147,919 | 87,661 | 170,655 | - | 64,925

The above loan is repayable in arrears via direct deduction from the director's wages. The loan has been repaid in full by 31 January 2026.
10. Dividends
No dividends were proposed or paid during the period.
11. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
12. Ultimate Parent Undertaking and Controlling Party
The parent company of the smallest group in which these financial statements are consolidated is Stichting NATO Innovation Fund, a foundation incorporated in The Netherlands. The registered office of Stichting NATO Innovation Fund is Westermarkt 2, 1016 DK Amsterdam.
13. Audit Information
The auditor's report on the accounts of Nif Investment Advisor UK Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock , Statutory Auditor.

Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE

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