NE Solutions Holdings (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12031979 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NE SOLUTIONS HOLDINGS (UK) LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

4,810

37,254

Investment property

5

1,688,999

1,600,000

1,693,809

1,637,254

CURRENT ASSETS

Stocks

501,056

412,456

Debtors

6

5,902

100

Cash at bank

788,248

726,094

1,295,206

1,138,650

CREDITORS

Amounts falling due within one year

7

(224,534

)

(439,105

)

NET CURRENT ASSETS

1,070,672

699,545

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,764,481

2,336,799

PROVISIONS FOR LIABILITIES

(139,419

)

(156,647

)

NET ASSETS

2,625,062

2,180,152

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

8

436,488

427,238

Retained earnings

2,188,474

1,752,814

2,625,062

2,180,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 17 June 2026 and were signed on its behalf by:

C A Eldershaw - Director

1.	STATUTORY INFORMATION

NE Solutions Holdings (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12031979

Registered office:

C/o Dpc Stone House

55 Stone Road Business Park

Stoke-On-Trent

Staffordshire

ST4 6SR

The presentation currency of the financial statements is the Pound Sterling (£).

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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

The financial statements contain information about NE Solutions Holdings (UK) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Judgements and key sources of estimation uncertainty

(i) Valuation of investments

Investments in subsidiary undertakings are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Previously the company adopted a policy of recording investments at fair value.

(ii) Valuation of investment property

Investment property is stated at fair value by the directors.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from

changes in fair value is recognised in profit or loss.

STOCKS

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

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity 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.

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 are either assessed individually or grouped on the basis of similar credit risk characteristics.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2025

32,533

1,612

9,500

43,645

Additions

4,250

-

4,250

Disposals

(32,533

)

-

(9,500

)

(42,033

)

At 31 December 2025

4,250

1,612

-

5,862

DEPRECIATION

At 1 January 2025

4,468

735

1,188

6,391

Charge for year

142

175

-

317

Eliminated on disposal

(4,468

)

-

(1,188

)

(5,656

)

At 31 December 2025

142

910

-

1,052

NET BOOK VALUE

At 31 December 2025

4,108

702

-

4,810

At 31 December 2024

28,065

877

8,312

37,254

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,600,000

Additions

88,999

At 31 December 2025

1,688,999

NET BOOK VALUE

At 31 December 2025

1,688,999

At 31 December 2024

1,600,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

247,373

Valuation in 2022

47,800

Valuation in 2023

452,200

Valuation in 2024

100,000

Cost

841,626

1,688,999

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

5,902

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Amounts owed to group undertakings

123,158

215,024

Taxation and social security

98,901

98,349

Other creditors

2,475

125,732

224,534

439,105

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

427,238

Deferred tax

9,250

At 31 December 2025

436,488

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

N Eldershaw

Balance outstanding at start of year

(123,558

)

(107,763

)

Amounts advanced

520,828

-

Amounts repaid

(391,468

)

(15,795

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

5,802

(123,558

)

All transactions undertaken with directors are deemed to be conducted under normal market conditions and/or are not material.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

All transactions undertaken with connected companies are deemed to be conducted under normal market conditions and/or are not material.