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REGISTERED NUMBER: 02689666 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

N.S.I. (UK) LTD

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

N.S.I. (UK) LTD

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr J A Shaw

| Mrs D Shaw

| Mrs M Littlewood

| SECRETARY: | Mrs D Shaw

| REGISTERED OFFICE: | James Nasmyth Way

| Eccles

| Manchester

| Greater Manchester

| M30 0SF

| REGISTERED NUMBER: | 02689666 (England and Wales)

| ACCOUNTANTS: | BTMR Limited

| Century Buildings

| 14 St Mary's Parsonage

| Manchester

| M3 2DF

| BANKERS: | Bank of Scotland

| P O Box 1000

| BX2 1LB

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 325,464 |  | 338,410 |  |

Investments | 5 | 472,788 |  | 756,075 |  |

798,252 |  | 1,094,485 |  |

CURRENT ASSETS

Stocks | 768,117 |  | 675,615 |  |

Debtors | 6 | 2,166,171 |  | 2,057,641 |  |

Cash at bank | 118,114 |  | 186,644 |  |

3,052,402 |  | 2,919,900 |  |

CREDITORS

Amounts falling due within one year | 7 | 377,029 |  | 434,416 |  |

NET CURRENT ASSETS | 2,675,373 |  | 2,485,484 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,473,625 |  | 3,579,969 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 6,667 |  | 16,667 |  |

NET ASSETS | 3,466,958 |  | 3,563,302 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 3,466,956 |  | 3,563,300 |  |

SHAREHOLDERS' FUNDS | 3,466,958 |  | 3,563,302 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mr J A Shaw - Director

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| N.S.I. (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | not depreciated

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 33% on cost, 25% on cost and 25% on reducing balance

| Computer equipment | - | 33% on cost and 25% on reducing balance

| Tangible fixed assets are initially recorded at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 283,264 |  | 13,024 |  | 128,809 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 12,773 |  | 115,362 |  |

| Charge for year | - |  | 251 |  | 2,034 |  |

| At 31 August 2025 | - |  | 13,024 |  | 117,396 |  |

| NET BOOK VALUE

| At 31 August 2025 | 283,264 |  | - |  | 11,413 |  |

| At 31 August 2024 | 283,264 |  | 251 |  | 13,447 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 167,076 |  | 161,823 |  | 753,996 |  |

| DEPRECIATION

| At 1 September 2024 | 139,536 |  | 147,915 |  | 415,586 |  |

| Charge for year | 7,184 |  | 3,477 |  | 12,946 |  |

| At 31 August 2025 | 146,720 |  | 151,392 |  | 428,532 |  |

| NET BOOK VALUE

| At 31 August 2025 | 20,356 |  | 10,431 |  | 325,464 |  |

| At 31 August 2024 | 27,540 |  | 13,908 |  | 338,410 |  |

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST OR VALUATION

| At 1 September 2024 | 756,075 |  |

| Additions | 80,567 |  |

| Disposals | (428,116 | ) |

| Revaluations | 64,262 |  |

| At 31 August 2025 | 472,788 |  |

| NET BOOK VALUE

| At 31 August 2025 | 472,788 |  |

| At 31 August 2024 | 756,075 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Unlisted

| investments

£ |

| Valuation in 2024 | 756,075 |  |

| Valuation in 2025 | (283,287 | ) |

472,788 |  |

| The fixed asset revaluation amount represents unrealised gains held by the company in an investment portfolio that is managed by Hargreaves Lansdown.

6. | DEBTORS

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 175,074 |  | 179,014 |  |

| Other debtors | 30,445 |  | 111,047 |  |

205,519 |  | 290,061 |  |

| Amounts falling due after more than one year:

| Amounts owed by participating interests | 1,960,652 |  | 1,767,580 |  |

| Aggregate amounts | 2,166,171 |  | 2,057,641 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 93,930 |  | 72,572 |  |

| Taxation and social security | 264,006 |  | 291,380 |  |

| Other creditors | 19,093 |  | 70,464 |  |

377,029 |  | 434,416 |  |

N.S.I. (UK) LTD (REGISTERED NUMBER: 02689666)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other creditors | 6,667 |  | 16,667 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.8.25 |  | 31.8.24

£ | £ |

| Within one year | 78,000 |  | 78,000 |  |

| Between one and five years | 172,250 |  | 250,250 |  |

250,250 |  | 328,250 |  |

10. | RELATED PARTY DISCLOSURES

| Spenson Properties Ltd - Mr J A Shaw is a director of the company. At the year end date, there is a balance due from Spenson Properties Ltd totalling £1,767,580 (2024 - £1,767,580).

| Roxi Nails Ltd - Mr J A Shaw is a director of the company. At the year end date, there is a balance due from Spenson Properties Ltd totalling £321,072 (2024 - £Nil).

11. | CONTROLLING PARTY

| The controlling party is Mr J A Shaw.

| Mr J A Shaw is a 100% shareholder and the managing director of the company.