NFOQUE ADVISORY SERVICES UK LTD 31/08/2025 iXBRL

Company registration number: 07880590

NFOQUE ADVISORY SERVICES UK LTD

Filleted financial statements

31 August 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

NFOQUE ADVISORY SERVICES UK LTD

Contents

Directors and other information

Director's responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

NFOQUE ADVISORY SERVICES UK LTD

Directors and other information


	Director	Mr Benito Alvarez Fernandez


	Company number	07880590


	Registered office	19 The Circle
		Queen Elizabeth Street
		London
		England
		SE1 2JE
		United Kingdom


	Auditor	Pearlman Rose
		Chartered Accountants & Statutory Auditors
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Accountants	Tax & Advice
		19 The Circle
		Quen Elizabeth Street
		London
		SE1 2JE

NFOQUE ADVISORY SERVICES UK LTD

Director's responsibilities statement

Year ended 31 August 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

NFOQUE ADVISORY SERVICES UK LTD

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	10	290,012		374,492
Cash at bank and in hand		1,246,078		891,232
		_______		_______
		1,536,090		1,265,724
Creditors: amounts falling due
within one year	11	( 454,109)		( 190,559)
		_______		_______
Net current assets			1,081,981		1,075,165
			_______		_______
Total assets less current liabilities			1,081,981		1,075,165

			_______		_______
Net assets			1,081,981		1,075,165
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,081,881		1,075,065
			_______		_______
Shareholders funds			1,081,981		1,075,165
			_______		_______

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 statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr Benito Alvarez Fernandez

Director

Company registration number: 07880590

NFOQUE ADVISORY SERVICES UK LTD

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 September 2023	100	648,745	648,845

Profit for the year		426,320	426,320
	_______	_______	_______
Total comprehensive income for the year	-	426,320	426,320

	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	1,075,065	1,075,165

Profit for the year		6,816	6,816
	_______	_______	_______
Total comprehensive income for the year	-	6,816	6,816

	_______	_______	_______
At 31 August 2025	100	1,081,881	1,081,981
	_______	_______	_______

NFOQUE ADVISORY SERVICES UK LTD

Notes to the financial statements

Year ended 31 August 2025

1. 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 s

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

2. Limited by guarantee

3. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	1,837,653	1,928,926
Other income	6,600	-
	_______	_______
	1,844,253	1,928,926
	_______	_______

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

4. Other operating income

5. Operating profit

Operating profit is stated after charging/(crediting):

	2025	2024
	£	£
Foreign exchange differences	8,617	50,314
Fees payable for the audit of the financial statements	6,750	-
	_______	_______

6. Auditors remuneration

	2025	2024
	£	£
Fees payable to Pearlman Rose
Fees payable for the audit of the financial statements	6,750	-
	_______	_______

7. Staff costs

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	457,536	286,412
Social security costs	46,624	29,510
Other pension costs	14,421	9,800
	_______	_______
	518,581	325,722
	_______	_______

8. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 4 ).

9. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	21,377	21,377
	_______	_______
Depreciation
At 1 September 2024 and 31 August 2025	21,377	21,377
	_______	_______
Carrying amount
At 31 August 2025	-	-
	_______	_______
At 31 August 2024	-	-
	_______	_______

10. Debtors

	2025	2024
	£	£
Trade debtors	81,548	355,599
Other debtors	208,464	18,893
	_______	_______
	290,012	374,492
	_______	_______

11. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	( 799,999)
Trade creditors	123,419	491,165
Corporation tax	2,272	143,399
Social security and other taxes	32,228	46,473
Other creditors	296,190	309,521
	_______	_______
	454,109	190,559
	_______	_______

12. Summary audit opinion

The auditor's report dated 10 June 2026 was unqualified.

The statutory auditor was Pearlman Rose

13. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Benito Alvarez Fernandez	( 10,865)	( 45)	( 10,910)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Benito Alvarez Fernandez	( 10,865)	-	( 10,865)
		_______	_______	_______

14. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Nfoque Advisory SL	( 209,221)	( 85,295)	( 294,516)	( 85,295)
Nworld SL	( 243,818)	900,389	( 1,004,185)	( 760,367)
Nworld UK	585,357	-	1,134,823	549,466
	_______	_______	_______	_______

15. Controlling party

The Company's ultimate controlling party is Mr Benito Alvarez Fernandez by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.