REGISTERED NUMBER: 14210341 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

NRG Entertainment Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D S Gregory

REGISTERED OFFICE:

W9

274-278 Osmaston Road

Derby

Derbyshire

DE24 8AE

REGISTERED NUMBER:

14210341 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

4

9,672

12,738

CURRENT ASSETS

Debtors

5

31,582

22,724

Cash at bank and in hand

12,130

16,046

43,712

38,770

CREDITORS

Amounts falling due within one year

6

63,396

47,975

NET CURRENT LIABILITIES

(19,684

)

(9,205

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,012

)

3,533

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(10,112

)

3,433

SHAREHOLDERS' FUNDS

(10,012

)

3,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 19 June 2026 and were signed by:

D S Gregory - Director

1.	STATUTORY INFORMATION

NRG Entertainment 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

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

3,262

15,600

18,862

DEPRECIATION

At 1 August 2024

915

5,209

6,124

Charge for year

469

2,597

3,066

At 31 July 2025

1,384

7,806

9,190

NET BOOK VALUE

At 31 July 2025

1,878

7,794

9,672

At 31 July 2024

2,347

10,391

12,738

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

15,091

13,956

Group undertakings

-

8,402

Other debtors

16,491

366

31,582

22,724

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,036

5,584

Trade creditors

19,519

13,362

Tax

90

190

Social security and other taxes

386

1,340

VAT

9,425

10,476

Other creditors

178

10,057

Directors' loan accounts

22,762

5,716

Accrued expenses

1,000

1,250

63,396

47,975

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100