REGISTERED NUMBER: 09764930 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

NSA IMPORTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C Procter

REGISTERED OFFICE:

4 Manor Park

TUNBRIDGE WELLS

Kent

TN4 8XP

REGISTERED NUMBER:

09764930 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Property, plant and equipment

4

5,312

5,356

CURRENT ASSETS

Debtors

5

1,209

135,188

Cash at bank and in hand

1,164,313

800,941

1,165,522

936,129

CREDITORS

Amounts falling due within one year

6

(287,265

)

(218,061

)

NET CURRENT ASSETS

878,257

718,068

TOTAL ASSETS LESS CURRENT LIABILITIES

883,569

723,424

PROVISIONS FOR LIABILITIES

(1,328

)

(1,339

)

NET ASSETS

882,241

722,085

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

882,240

722,084

SHAREHOLDERS' FUNDS

882,241

722,085

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

C Procter - Director

1.	STATUTORY INFORMATION

NSA Imports Limited 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

1,271

13,643

14,914

Additions

-

4,505

4,505

At 30 September 2025

1,271

18,148

19,419

DEPRECIATION

At 1 October 2024

635

8,923

9,558

Charge for year

159

4,390

4,549

At 30 September 2025

794

13,313

14,107

NET BOOK VALUE

At 30 September 2025

477

4,835

5,312

At 30 September 2024

636

4,720

5,356

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

24,948

Other debtors

1,209

110,240

1,209

135,188

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

181,604

149,825

Tax

66,040

30,740

Social security and other taxes

756

294

VAT

3,706

2,678

Other creditors

32,650

-

Directors' current accounts

608

32,538

Accrued expenses

1,901

1,986

287,265

218,061

7.	RELATED PARTY DISCLOSURES

During the year, the company was controlled by its directors.