N7 Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10720496

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		3,411,679		81

			3,411,679		81
CURRENT ASSETS
Debtors	5	24,062		13,907
Cash at bank and in hand		675,839		2,346,279

		699,901		2,360,186
Creditors: Amounts Falling Due Within One Year	6	(86,885 )		(37,417 )

NET CURRENT ASSETS (LIABILITIES)			613,016		2,322,769

TOTAL ASSETS LESS CURRENT LIABILITIES			4,024,695		2,322,850

NET ASSETS			4,024,695		2,322,850

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			4,024,693		2,322,848

SHAREHOLDERS' FUNDS			4,024,695		2,322,850

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N7 Holdings Limited

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 Nathan Martin Director	Mrs Victoria Martin Director
7 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

N7 Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10720496 . The registered office is Office 117 The Epicentre, Enterprise Way, Haverhill, Suffolk, CB9 7LR.

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. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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N7 Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Investments

Investments are recognised initially at transaction price, including directly attributable transaction costs.

Investments in unlisted equity instruments are measured at cost less impairment, as fair value cannot be measured reliably without undue cost or effort. At each reporting date, the company reviews these investments for indicators of impairment. If there is objective evidence of impairment, the investment is written down to its recoverable amount and the impairment loss is recognised in profit or loss. Impairment losses are not reversed in subsequent periods.

Investments in quoted equity instruments are measured at fair value, determined by reference to quoted market prices at the reporting date. Changes in fair value are recognised in profit or loss in the period in which they arise.

Income is recognised when the company’s right to receive payment is established.

2.5. Group Accounts not Prepared

The company has taken advantage of the exemption in section 399 (2A) of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	-	81	81
Additions	3,300,000	-	3,300,000
Fair value adjustments	111,598	-	111,598

As at 31 March 2026	3,411,598	81	3,411,679

Provision
As at 1 April 2025	-	-	-

As at 31 March 2026	-	-	-

Net Book Value
As at 31 March 2026	3,411,598	81	3,411,679

As at 1 April 2025	-	81	81

Investments in unlisted equity instruments held at cost are as follows.

Defence Leaders Limited (06948026), incorporated in England and Wales, registered office Office 117 The Epicentre, Enterprise Way, Haverhill, Suffolk, England, CB9 7LR, subsidiary holding of 80% ordinary A £1 shares (2025: 80%).

N7 Property Limited (10722752), incorporated in England and Wales, registered office Office 117 The Epicentre, Enterprise Way, Haverhill, Suffolk, England, CB9 7LR, subsidiary holding of 100% ordinary £1 shares (2025: 100%).

Investments in listed equity instruments held at fair value are as follows.

Indexed funds, whose original cost is £3,300,000. The fair value adjustment is based on the valuation report provided by the platform the investments are held as at the year end.

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N7 Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	9,062	8,907
Amounts owed by group undertakings	15,000	5,000

	24,062	13,907

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	138	24
Amounts owed to group undertakings	1,735	-
Other creditors	237	1,649
Taxation and social security	84,775	35,744

	86,885	37,417

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

At the year end the company had related party loans as follows, which were non-interest bearing and repayable on demand.

Defence Leaders Limited (06948026), 80% subsidiary, was owed by the company £1,735 (2025: £nil).

N7 Property Limited (10722752), 100% subsidiary owed the company £15,000 (2025: £5,000).

All other inter-group trading is completed at market value.

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