REGISTERED NUMBER: 16286468 (England and Wales)

Unaudited Financial Statements

for the Period 3 March 2025 to 31 December 2025

for

Nwsl Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Heaton

G Heaton

B Heaton

J H Heaton

REGISTERED OFFICE:

10/12 Upper Dicconson St

Wigan

United Kingdom

WN1 2AD

REGISTERED NUMBER:

16286468 (England and Wales)

ACCOUNTANTS:

Ashford Rainham Limited

10-12 Upper Dicconson St

Wigan

Lancashire

WN1 2AD

FIXED ASSETS

Investments

4

2,100,000

CURRENT ASSETS

Debtors

5

686

CREDITORS

Amounts falling due within one year

6

2,100,000

NET CURRENT LIABILITIES

(2,099,314

)

TOTAL ASSETS LESS CURRENT LIABILITIES

686

CAPITAL AND RESERVES

Called up share capital

686

686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

B Heaton - Director

G Heaton - Director

1.	STATUTORY INFORMATION

Nwsl Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred trecognized recognised in the Income Statement, except to the extenrecognizedrelates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2,100,000

At 31 December 2025

2,100,000

NET BOOK VALUE

At 31 December 2025

2,100,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

686

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

2,100,000

7.	RELATED PARTY DISCLOSURES

In this year NWSL Investments Limited purchased the shares of North West Seating Limited and at the year end there was a balance outstanding to the shareholders of North West Seating Limited in the amount of £2.1m. This amount has been paid in full since the year end.

The previous shareholders of North West Seating Limited are also significant shareholders within this company and Mr J Heaton is a director of this company also.