Nexa Capital Odiham Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14086350

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	1,186,179		2,447,500
Debtors	5	22,650		75,712
Cash at bank and in hand		126		1,025

		1,208,955		2,524,237
Creditors: Amounts Falling Due Within One Year	6	(1,758,659 )		(2,471,044 )

NET CURRENT ASSETS (LIABILITIES)			(549,704 )		53,193

TOTAL ASSETS LESS CURRENT LIABILITIES			(549,704 )		53,193

NET (LIABILITIES)/ASSETS			(549,704 )		53,193

CAPITAL AND RESERVES
Called up share capital	8		70,100		70,100
Profit and Loss Account			(619,804 )		(16,907 )

SHAREHOLDERS' FUNDS			(549,704)		53,193

Page 1

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Nexa Capital Odiham Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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

Abdulhamid Walid Albakoush

Director

27 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Nexa Capital Odiham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14086350 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, England, EC2M 7AQ.

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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Sale of trading properties

Turnover from the sale of trading properties is recognised in the income statement when the significant risks and rewards of ownership have been transferred to the buyer, which is usually at the completion.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Stocks

	2025	2024
	£	£
Stock - Properties under development	1,186,179	2,447,500

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Nexa Capital Odiham Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,500	-
Prepayments and accrued income	10,427	75,193
VAT	93	447
Amounts owed by other related parties	9,630	72

	22,650	75,712

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	3,000
Other loans	-	955,303
Accruals and deferred income	5,509	5,340
Directors' loan accounts	593,637	343,557
Amounts owed to related parties	1,159,513	1,163,844

	1,758,659	2,471,044

7. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Other Creditors	-		955,303

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	70,100	70,100

9. Related Party Transactions

Included in creditors due within one year is an amount of £593,637 (2024: £343,557) owed to directors. The amount is interest free and repayable on demand.

Included in creditors due within one year is an amount of £1,159,513 (2024: £1,163,844) owed to the company in which the director has beneficial interest. The amount is interest free and repayable on demand.

Included in debtors due within one year is an amount of £9,630 (2024: £72) owed by the company in which the director has beneficial interest. The amount is interest free and repayable on demand.

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