ACCOUNTS - Final Accounts

Creditors: amounts falling due within one year

Registered number: 06102417

NVE INSPECTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

NVE INSPECTIONS LIMITED

REGISTERED NUMBER: 06102417

BALANCE SHEET

AS AT 31 DECEMBER 2025

	31 December	28 February
	2025	2025
Note	£	£

Fixed assets
Investments	4		100		100
			100		100
Current assets
Debtors: amounts falling due within one year	5	195,593		127,578
		195,593		127,578
Creditors: amounts falling due within one year	6	(172,277)		(103,246)
Net current assets			23,316		24,332
Total assets less current liabilities			23,416		24,432

Net assets			23,416		24,432

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		23,414	24,430
		23,416	24,432

NVE INSPECTIONS LIMITED

REGISTERED NUMBER: 06102417

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

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 period 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the director and were signed on its behalf by:

I McAndrew

Director

Date: 24 August 2026

NVE INSPECTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

NVE Inspections Limited is a private company, limited by shares, registered in England and Wales, registration number 06102417. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of a holding company.

The accounting reporting period has been shortened from 28 February 2026 to 31 December 2025.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Functional and presentation currency

The company's functional and presentation currency is pound sterling.

2.3

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

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.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and loans with related parties.

NVE INSPECTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Dividend income is recognised when the right to receive payment is established.

Employees

The average monthly number of employees, including the director, during the period was 1 (year ended 28 February 2025 - 1).

4.	Fixed asset investments

		Investments in a subsidiary company
		£
	Cost
	At 1 March 2025	100
	At 31 December 2025	100

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Principal activity	Class of shares	Holding

Wildlife Entertainment Limited

Artist Management

Ordinary

100%

Debtors

					31 December	28 February
					2025	2025
					£	£


Other debtors	195,593	127,578

NVE INSPECTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Amounts owed to group undertakings	171,261	101,417
Accruals	1,016	1,829
	172,277	103,246

Authorised, allotted, called up and fully paid

1 (2025 -1) Ordinary share of £1.00	1	1
1 (2025 -1) Redeemable preference share of £1.00	1	1

	2	2

8.	Transactions with the director

During the period, the company advanced £209,085 (year ended 28 February 2025 - £12,208,417) to the director. As at the period end, the director owed £195,593 (year ended 28 February 2025 - £127,578) to the company. The loan is unsecured, interest free and repayable on demand.

9.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. During the financial period £1,130,000 (year ended 28 February 2025 - £18,870,750) was gifted to the EOT by the company.