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Registered Number: SC607031
Scotland
NRWL LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

NRWL LTD Contents Page For the year ended 31 August 2025
Director's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

NRWL LTD Director's Report For the year ended 31 August 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025. Principal activities Principal activity of the company during the financial year was of the rental of owned commercial property. Director The director who served the company throughout the year was as follows:
Mrs Chao Niu
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. 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 they are 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 judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements 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 them to ensure that the financial statements comply with the Companies Act 2006. The director is 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. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Mrs Chao Niu Director
Date approved: 10 July 2026 1

NRWL LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 792,967 |  | 499,463
|  | 792,967 |  | 499,463
Current assets |  |  |
Debtors | 4 | 0 |  | 310,726
Cash at bank and in hand |  | 33,755 |  | 26,019
|  | 33,755 |  | 336,745
Creditors: amount falling due within one year | 5 | (43,116) |  | (36,918)
Net current assets |  | (9,361) |  | 299,827
Total assets less current liabilities |  | 783,606 |  | 799,290
Creditors: amount falling due after more than one year | 6 | (766,318) |  | (787,236)
Net assets |  | 17,288 |  | 12,054
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 17,287 |  | 12,053
Shareholders' funds |  | 17,288 |  | 12,054
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 10 July 2026 and were signed by:
------------------------------- Mrs Chao Niu Director
2

NRWL LTD Notes to the Financial Statements For the year ended 31 August 2025
General Information NRWL LTD is a private company, limited by shares, registered in Scotland, registration number SC607031, registration address 120 Dumbarton Road, Glasgow, G11 6NY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 2% Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 01 September 2024 | 550,314 |  | 550,314
Additions | 310,725 |  | 310,725
Disposals | - |  | -
At 31 August 2025 | 861,039 |  | 861,039
Depreciation
At 01 September 2024 | 50,851 |  | 50,851
Charge for year | 17,221 |  | 17,221
On disposals | - |  | -
At 31 August 2025 | 68,072 |  | 68,072
Net book values
Closing balance as at 31 August 2025 | 792,967 |  | 792,967
Opening balance as at 01 September 2024 | 499,463 |  | 499,463
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 1
Other Debtors | 0 |  | 310,725
| 0 |  | 310,726
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 31,828 |  | 31,828
Corporation Tax | 8,808 |  | 3,540
Accrued Expenses | 2,480 |  | 1,550
| 43,116 |  | 36,918
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 229,605 |  | 260,304
Directors' Loan Accounts | 536,713 |  | 526,932
| 766,318 |  | 787,236
3