REGISTERED NUMBER: 12416993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NLG GLOBAL LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R Aris

Mr C Aris

Mr C J Aris

REGISTERED OFFICE:

1-2 Abbey Business Park

Holton Heath

Poole

Dorset

BH16 6NN

REGISTERED NUMBER:

12416993 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Tangible assets

4

20,842

23,255

CURRENT ASSETS

Stocks

840,054

763,865

Debtors

1,255,883

1,280,254

Cash at bank and in hand

1,496,392

1,090,764

3,592,329

3,134,883

CREDITORS

Amounts falling due within one year

503,786

815,773

NET CURRENT ASSETS

3,088,543

2,319,110

TOTAL ASSETS LESS CURRENT LIABILITIES

3,109,385

2,342,365

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

3,109,085

2,342,065

SHAREHOLDERS' FUNDS

3,109,385

2,342,365

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 July 2026 and were signed on its behalf by:

Mr C J Aris - Director

1.	STATUTORY INFORMATION

Nlg Global 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised 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 recognised 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 recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchangeruling at the date of transaction. Exchange differences are taken into account in arriving at the operatingresult.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any lossesarising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

55,963

Additions

4,536

At 31 December 2025

60,499

DEPRECIATION

At 1 January 2025

32,708

Charge for year

6,949

At 31 December 2025

39,657

NET BOOK VALUE

At 31 December 2025

20,842

At 31 December 2024

23,255

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr C J Aris

Balance outstanding at start of year

575,006

-

Amounts advanced

165,587

575,006

Amounts repaid

(575,006

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

165,587

575,006

Mr C Aris

Balance outstanding at start of year

-

-

Amounts advanced

165,586

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

165,586

-

Mr R Aris

Balance outstanding at start of year

-

-

Amounts advanced

165,587

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

165,587

-

6.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £272,563 (2024: £180,099) by Carnford Partnership T/A NLG, whose members are directors.

During the year, the company paid £262,500 (2024: £219,167) as management charges to Carnford Partnership T/A NLG.