Natser Ltd

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

Registered number: 10516292

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67		135
Investment Properties	5		400,000		375,000

			400,067		375,135
CURRENT ASSETS
Debtors	6	293		555
Cash at bank and in hand		1,501		2,025

		1,794		2,580
Creditors: Amounts Falling Due Within One Year	7	(178,204 )		(153,713 )

NET CURRENT ASSETS (LIABILITIES)			(176,410 )		(151,133 )

TOTAL ASSETS LESS CURRENT LIABILITIES			223,657		224,002

Creditors: Amounts Falling Due After More Than One Year	8		(260,170 )		(260,170 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,956 )		(2,206 )

NET LIABILITIES			(43,469 )		(38,374 )

CAPITAL AND RESERVES
Called up share capital			400		400
Fair value reserve			29,656		9,406
Profit and Loss Account			(73,525 )		(48,180 )

SHAREHOLDERS' FUNDS			(43,469)		(38,374)

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Natser Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 A Tanna

Director

19 August 2026

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

1. General Information

Natser Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10516292 . The registered office is 3 Freshwood Close, Beckenham, Kent, BR3 5JX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are presented in Pound Sterling, which is the functional currency of the company.

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.

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. 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% Staright Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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.

...CONTINUED

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Natser Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

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.

2.6. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 January 2025	2,972

As at 31 December 2025	2,972

Depreciation
As at 1 January 2025	2,837
Provided during the period	68

As at 31 December 2025	2,905

Net Book Value
As at 31 December 2025	67

As at 1 January 2025	135

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Natser Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	375,000
Fair value adjustments	25,000

As at 31 December 2025	400,000

The investment property was valued on 31 December 2025 by the director of the company who is not a professionally

qualified valuer. The valuation was on an open market basis.

The historic cost of the investment property was £363,387. The depreciation on this historical cost is £Nil (2024 - £Nil).

There has been no valuation of investment property by an independent valuer.

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	293	555

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	-	1,615
Accruals and deferred income	720	720
Directors' loan accounts	177,484	151,378

	178,204	153,713

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	260,170	260,170

Bank borrowings

Bank Borrowings are denominated in pound sterling with an interest rate of 7.6% and the final instalment is due on 31 March 2030. The carrying amount at year end is £260,170 (2024 -£260,170).

The bank borrowings are secured by way of:

a) Fixed charge over the company's freehold investment property ;

b) Floating charge over all the property or undertaking of the company.

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Natser Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions

Other transactions with directors

Mr A Tanna and Mrs F Tanna

(Directors and shareholders)

Mr A Tanna and Mrs F Tanna have provided the company with an interest free loan that is repayable on demand. They will not demand repayment of the loan until the company has sufficient funds available.

At the balance sheet the amount due to Mr A Tanna and Mrs F Tanna was £177,484 (2024 -£151,378)

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