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Registered number: 01994191 NOMADIC STRUCTURES (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NOMADIC STRUCTURES (UK) LIMITED REGISTERED NUMBER:01994191
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 20,645 |  | 132
Tangible assets | 5 |  | 16,866 |  | 4,523
|  |  | 37,511 |  | 4,655
Current assets |  |  |  |  |
Stocks | 6 | 19,306 |  | 24,790 |
Debtors: amounts falling due within one year | 7 | 224,351 |  | 209,244 |
Cash at bank and in hand | 8 | 17,681 |  | 159,509 |
|  | 261,338 |  | 393,543 |
Creditors: amounts falling due within one year | 9 | (230,642) |  | (294,010) |
Net current assets |  |  | 30,696 |  | 99,533
Total assets less current liabilities |  |  | 68,207 |  | 104,188
Creditors: amounts falling due after more than one year | 10 |  | - |  | (35,000)
Net assets |  |  | 68,207 |  | 69,188
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 12,721 |  | 12,721
Other reserves |  |  | 4,950 |  | 4,950
Profit and loss account |  |  | 50,536 |  | 51,517
|  |  | 68,207 |  | 69,188
Page 1
NOMADIC STRUCTURES (UK) LIMITED REGISTERED NUMBER:01994191
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 April 2026.
C P Stafford
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Nomadic Structures (UK) Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Unit 5 Griffin Centre, Staines Road, Feltham, TW14 0HS. The company specialises in the design and sale of modular display systems and related graphics. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a 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: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 3
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
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. 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 bases:
|  |  |  | Leasehold improvements | - | between 5 years and the period of the lease
|  |  |  | Plant & machinery | - | between 2 and 10 years
|  |  |  | Fixtures & fittings | - | between 3 and 5 years
|  |  |  | Office equipment | - | between 3 and 5 years
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 the Statement of comprehensive income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each year 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.11 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.13 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 5
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.15 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.16 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 25).
Page 6
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Other | Website development costs | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 7,920 | 6,204 | 14,124
| Additions | 17,970 | 6,490 | 24,460
| At 31 December 2025 | 25,890 | 12,694 | 38,584
| Amortisation |  |  |
| At 1 January 2025 | 7,788 | 6,204 | 13,992
| Charge for the year | 3,625 | 322 | 3,947
| At 31 December 2025 | 11,413 | 6,526 | 17,939
| Net book value |  |  |
| At 31 December 2025 | 14,477 | 6,168 | 20,645
| At 31 December 2024 | 132 | - | 132
Page 7
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Leasehold improvements | Plant & machinery | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 January 2025 | 15,451 | 28,774 | 27,461 | 37,603 | 109,289
| Additions | - | 5,498 | 1,299 | 10,102 | 16,899
| Disposals | - | - | - | (332) | (332)
| At 31 December 2025 | 15,451 | 34,272 | 28,760 | 47,373 | 125,856
| Depreciation |  |  |  |  |
| At 1 January 2025 | 14,422 | 28,272 | 26,779 | 35,293 | 104,766
| Charge for the year | 650 | 653 | 283 | 2,970 | 4,556
| Disposals | - | - | - | (332) | (332)
| At 31 December 2025 | 15,072 | 28,925 | 27,062 | 37,931 | 108,990
| Net book value |  |  |  |  |
| At 31 December 2025 | 379 | 5,347 | 1,698 | 9,442 | 16,866
| At 31 December 2024 | 1,029 | 502 | 682 | 2,310 | 4,523
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 19,306 | 24,790
|  | 19,306 | 24,790
Page 8
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 143,484 | 145,154
| Prepayments and accrued income | 73,992 | 57,215
| Deferred taxation | 6,875 | 6,875
|  | 224,351 | 209,244
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 17,681 | 159,509
|  | 17,681 | 159,509
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 35,000 | 60,000
| Trade creditors | 65,454 | 49,510
| Other taxation and social security | 59,572 | 57,910
| Other creditors | 12,040 | 8,095
| Accruals and deferred income | 58,576 | 118,495
|  | 230,642 | 294,010
| Bank loans are secured by a fixed and floating charge against the assets of the company.
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 35,000
|  | - | 35,000
| Bank loans are secured by a fixed and floating charge against the assets of the company.
Page 9
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 35,000 | 60,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 35,000
|  | 35,000 | 95,000
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 6,875 | 6,875
| At end of year | 6,875 | 6,875
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Decelarated capital allowances | 6,875 | 6,875
|  | 6,875 | 6,875
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 12,721 Ordinary shares of £1 each | 12,721 | 12,721
Page 10
NOMADIC STRUCTURES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
14. | Pension commitments
Nomadic Structures (UK) Limited operates a defined contribution scheme, Nomadic Structures Group Personal Pension Plan. The contributions to the scheme were £17,626 (2024 - £22,165) during the year and £Nil (2024 - £Nil) was payable at the year end.
15. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 140,538 | 4,861
| Later than 1 year and not later than 5 years | 389,663 | 1,789
|  | 530,201 | 6,650
16. | Related party transactions
| Included within creditors falling due within one year is an amount of £4,875 (2024 - £Nil) due to the directors of the company.
17. | Controlling party
The controlling parties are the directors by virtue of their majority shareholding in the company.
Page 11