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Registered number: 12445537 NW852 INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
NW852 INVESTMENTS LIMITED REGISTERED NUMBER: 12445537 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 125,000 |  | 905,000
|  |  | 125,000 |  | 905,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
|  | 100 |  | 100 |
Creditors: amounts falling due within one year | 6 | (172,608) |  | (920,815) |
Net current liabilities |  |  | (172,508) |  | (920,715)
Total assets less current liabilities |  |  | (47,508) |  | (15,715)
Net liabilities |  |  | (47,508) |  | (15,715)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (47,608) |  | (15,815)
|  |  | (47,508) |  | (15,715)
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NW852 INVESTMENTS LIMITED REGISTERED NUMBER: 12445537 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2026.
D Kendall
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
NW852 INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
NW852 Investments Limited (formerly DK852 Investments Limited) is a private company limited by shares, incorporated in England and Wales (registered number 12445537). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH. The financial statements are presented in sterling, which is the functional currency of the Company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
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NW852 INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 905,000
| Disposals | (650,000)
| At 31 March 2026 | 255,000
| Impairment |
| Charge for the period | 130,000
| At 31 March 2026 | 130,000
| Net book value |
| At 31 March 2026 | 125,000
| At 31 March 2025 | 905,000
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 100 | 100
|  | 100 | 100
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 170,808 | 920,815
| Accruals and deferred income | 1,800 | -
|  | 172,608 | 920,815
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