REGISTERED NUMBER: 12616529 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NGK WEALTH MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr N G Kenny

REGISTERED OFFICE:

80 Bullar Road

Southampton

Hampshire

SO18 1GS

REGISTERED NUMBER:

12616529 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

FIXED ASSETS

Tangible assets

4

42

124

CURRENT ASSETS

Debtors

5

5,651

31,619

Cash at bank

13,484

2,276

19,135

33,895

CREDITORS

Amounts falling due within one year

6

20,040

22,889

NET CURRENT (LIABILITIES)/ASSETS

(905

)

11,006

TOTAL ASSETS LESS CURRENT LIABILITIES

(863

)

11,130

PROVISIONS FOR LIABILITIES

9

27

NET (LIABILITIES)/ASSETS

(872

)

11,103

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(972

)

11,003

(872

)

11,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 16 July 2026 and were signed by:

Mr N G Kenny - Director

1.	STATUTORY INFORMATION

NGK Wealth Management Ltd 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

Turnover 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

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings - 25% reducing balance

Plant and machinery etc - 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

FINANCIAL INSTRUMENTS

Cash and cash equivalents

Cash and cash equivalents in the balance sheet include cash in hand, deposits held at call with banks, other short-term deposits with an original maturity of three months or less.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price including transaction costs. Any losses arising from impairment review at the reporting end date are recognised in the profit and loss account.

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 balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

73

1,954

2,027

DEPRECIATION

At 1 April 2025

17

1,886

1,903

Charge for year

14

68

82

At 31 March 2026

31

1,954

1,985

NET BOOK VALUE

At 31 March 2026

42

-

42

At 31 March 2025

56

68

124

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

-

25,968

Tax

5,617

5,617

Prepayments

34

34

5,651

31,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

96

Tax

16,540

20,679

Social security and other taxes

1,141

141

Directors' current accounts

329

-

Accrued expenses

2,030

1,973

20,040

22,889

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr N G Kenny

Balance outstanding at start of year

25,968

16,642

Amounts advanced

398

11,438

Amounts repaid

(26,696

)

(2,112

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(330

)

25,968

When the loan is overdrawn, interest is charged at the appropriate HMRC rate. The loan is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NGK Wealth Management Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of NGK Wealth Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NGK Wealth Management Ltd and state those matters that we have agreed to state to the director of NGK Wealth Management Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NGK Wealth Management Ltd and its director for our work or for this report.

It is your duty to ensure that NGK Wealth Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NGK Wealth Management Ltd. You consider that NGK Wealth Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NGK Wealth Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

17 July 2026