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Registered number: 04056667
NBL Financial Management Limited
Financial Statements
For The Year Ended 31 March 2026
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04056667
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,053,656 1,233,140
Tangible Assets 5 2,879 480
1,056,535 1,233,620
CURRENT ASSETS
Debtors 6 26,016 64,034
Cash at bank and in hand 18,460 14,109
44,476 78,143
Creditors: Amounts Falling Due Within One Year 7 (983,817 ) (1,212,404 )
NET CURRENT ASSETS (LIABILITIES) (939,341 ) (1,134,261 )
TOTAL ASSETS LESS CURRENT LIABILITIES 117,194 99,359
Creditors: Amounts Falling Due After More Than One Year 8 (174,203 ) (94,878 )
NET (LIABILITIES)/ASSETS (57,009 ) 4,481
CAPITAL AND RESERVES
Called up share capital 9 96 96
Income Statement (57,105 ) 4,385
SHAREHOLDERS' FUNDS (57,009) 4,481
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr V Greaves
Director
20 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NBL Financial Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04056667 . The registered office is 14 Miller Court, Severn Drive, Tewkesbury, Gloucestershire, GL20 8DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line basis
Computer Equipment 25% straight line basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 6)
6 6
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 1,794,839
As at 31 March 2026 1,794,839
Amortisation
As at 1 April 2025 561,699
Provided during the period 179,484
As at 31 March 2026 741,183
Net Book Value
As at 31 March 2026 1,053,656
As at 1 April 2025 1,233,140
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 2,475 5,451 7,926
Additions - 2,881 2,881
As at 31 March 2026 2,475 8,332 10,807
Depreciation
As at 1 April 2025 2,475 4,971 7,446
Provided during the period - 482 482
As at 31 March 2026 2,475 5,453 7,928
Net Book Value
As at 31 March 2026 - 2,879 2,879
As at 1 April 2025 - 480 480
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 5,142 -
Amounts owed by participating interests 6,600 59,817
Other debtors 14,274 4,217
26,016 64,034
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 719 2,473
Bank loans and overdrafts 32,983 29,659
Other loans 383,950 434,732
Amounts owed to participating interests 44,283 -
Other creditors 481,875 487,989
Taxation and social security 40,007 257,551
983,817 1,212,404
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 62,060 94,878
Other loans 112,143 -
174,203 94,878
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 96 96
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Van Greaves (469,590 ) 502,900 (499,105 ) - (465,795 )
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid - 47,845
12. Related Party Transactions
At the balance sheet date the company owed £44,283 ((£53,217) - 2025) to Abacus Money Management Limited.
Mr V Greaves and Mr N Greaves are directors and have a significant interest in the above named company.
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