NMD Trading Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15779711

NMD Trading Group Limited

Filleted Unaudited Financial Statements

31 December 2025

NMD Trading Group Limited

Statement of Financial Position

31 December 2025

	31 Dec 25	30 Jun 25
Note	£	£

Fixed assets

Tangible assets	4	1,480,943	1,450,182
Investments	5	1,429,413	1,429,413
		------------	------------
		2,910,356	2,879,595

Current assets

Debtors	6	69,907	–

Creditors: amounts falling due within one year	7	122,260	756,948
		---------	---------
Net current liabilities		52,353	756,948
		------------	------------
Total assets less current liabilities		2,858,003	2,122,647

Creditors: amounts falling due after more than one year	8	755,992	–
		------------	------------
Net assets		2,102,011	2,122,647
		------------	------------

Capital and reserves

Called up share capital	1,428,900	1,428,900
Profit and loss account	673,111	693,747
	------------	------------
Shareholders funds	2,102,011	2,122,647
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

NMD Trading Group Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

A Smith

Director

Company registration number: 15779711

NMD Trading Group Limited

Notes to the Financial Statements

Period from 1 July 2025 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o Atlantic Pumps Ltd, Carrwood Road, Chesterfield, Derbyshire, S41 9QB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the period end date, the statement of financial position reflects a position of net current liabilities. However the financial statements have been prepared on a going concern basis, in the view of the directors the group has the support by the funding provided to the group in the form of bank finance along with the support of the directors and shareholders.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Freehold property	-	2% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Freehold property
	£
Cost
At 1 July 2025	1,455,032
Additions	45,546
	------------
At 31 December 2025	1,500,578
	------------
Depreciation
At 1 July 2025	4,850
Charge for the period	14,785
	------------
At 31 December 2025	19,635
	------------
Carrying amount
At 31 December 2025	1,480,943
	------------
At 30 June 2025	1,450,182
	------------

5. Investments

	Other investments other than loans
	£
Cost
At 1 July 2025 and 31 December 2025	1,429,413
	------------
Impairment
At 1 July 2025 and 31 December 2025	–
	------------

Carrying amount
At 31 December 2025	1,429,413
	------------
At 30 June 2025	1,429,413
	------------

6. Debtors

	31 Dec 25	30 Jun 25
	£	£
Trade debtors	36,000	–
Other debtors	33,907	–
	--------	----
	69,907	–
	--------	----

7. Creditors: amounts falling due within one year

	31 Dec 25	30 Jun 25
	£	£
Bank loans and overdrafts	33,544	703,811
Social security and other taxes	1,428	–
Other creditors	87,288	53,137
	---------	---------
	122,260	756,948
	---------	---------

Included within bank loans and overdrafts is £33,544 (30 Jun 25: £703,811) representing the portion of the mortgage liability due for repayment within one year. In the prior period, the full estimated balance of £703,811 was classified as falling due within one year pending the formal legal transfer of the mortgage facility. Following the completion of this transfer on 18 July 2025, the non-current element of the liability has been classified within creditors falling due after more than one year (see Note 9)

8. Creditors: amounts falling due after more than one year

	31 Dec 25	30 Jun 25
	£	£
Bank loans and overdrafts	755,992	–
	---------	----

Bank loans and mortgages totalling £755,992 (30 Jun 25: £Nil) represent the long-term element of the mortgage facility secured by a fixed charge over the group's freehold property. The formal transfer of this mortgage liability into the company's name was completed on 18 July 2025 following the acquisition of the underlying property from a related group entity, at which point the long-term element was separated from short-term creditors.