N 3 A Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08238943

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		57,000		73,800
Tangible Assets	5		5,733		4,719

			62,733		78,519
CURRENT ASSETS
Stocks	6	20,000		30,500
Debtors	7	56,027		111,876
Cash at bank and in hand		644		211

		76,671		142,587
Creditors: Amounts Falling Due Within One Year	8	(330,950 )		(337,260 )

NET CURRENT ASSETS (LIABILITIES)			(254,279 )		(194,673 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(191,546 )		(116,154 )

NET LIABILITIES			(191,546 )		(116,154 )

CAPITAL AND RESERVES
Called up share capital	9		300		300
Profit and Loss Account			(191,846 )		(116,454 )

SHAREHOLDERS' FUNDS			(191,546)		(116,154)

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N 3 A Ltd

Balance Sheet (continued)

As At 31 March 2026

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 Profit and Loss Account.

On behalf of the board

Mr Vinayakrao Patel Director	Mr Jaydutt Desai Director
10 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

N 3 A Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08238943 . The registered office is 24 Holbrook Lane, Chislehurst, Kent, BR7 6PF.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 profit and loss accountover its estimated economic life of 15 years.

Asset class Amortisation method and rate

Goodwill Over 15 Years on Straight line basis

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	10% on reducing balance method
Office Equipment	25% on reducing balance method

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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N 3 A Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	252,000

As at 31 March 2026	252,000

Amortisation
As at 1 April 2025	178,200
Provided during the period	16,800

As at 31 March 2026	195,000

Net Book Value
As at 31 March 2026	57,000

As at 1 April 2025	73,800

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N 3 A Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Fixtures & Fittings	Office Equipment	Total
	£	£	£
Cost
As at 1 April 2025	103,035	24,169	127,204
Additions	-	2,481	2,481

As at 31 March 2026	103,035	26,650	129,685

Depreciation
As at 1 April 2025	100,815	21,670	122,485
Provided during the period	222	1,245	1,467

As at 31 March 2026	101,037	22,915	123,952

Net Book Value
As at 31 March 2026	1,998	3,735	5,733

As at 1 April 2025	2,220	2,499	4,719

6. Stocks

	2026	2025
	£	£
Finished goods	20,000	30,500

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	51,130	69,975
Other debtors	-	36,614
VAT	4,897	5,287

	56,027	111,876

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	50,687	84,229
Bank loans and overdrafts	62,267	70,487
PAYE and NIC creditor	903	593
Other creditors - NHS payment on account	22,849	32,771
Pension contributions unpaid	-	100
Directors' loan accounts	194,244	149,080

	330,950	337,260

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N 3 A Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	300	300

10. Related Party Transactions

	2026	2025
Loans from key management	£	£
At start of period	149,080	148,172
Advanced Repaid	45164 0	907 0
At end of period	194,244	149,080

Sums advanced by the directors - Mr Vinayakrao Patel - £175,098 and Mr Desai - £19146 for working capital from time to time. The loan is interest free and repayable on demand.

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