REGISTERED NUMBER: 08858803 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

NGS CONSTRUCTION & ESTATES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr. M Karia

SECRETARY:

NGS Trading & Holdings Ltd

REGISTERED OFFICE:

NGS Group Offices

Rushington Business Park

Chapel Lane

Southampton

SO4O 9AH

REGISTERED NUMBER:

08858803 (England and Wales)

ACCOUNTANTS:

Watergates Ltd

109 Coleman Road

Leicester

LE5 4LE

CURRENT ASSETS

Debtors

5

121,786

110,376

Cash at bank and in hand

2,368

9,447

124,154

119,823

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

(9,221

)

(8,912

)

NET CURRENT ASSETS

114,933

110,911

TOTAL ASSETS LESS CURRENT LIABILITIES

114,933

110,911

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

114,932

110,910

SHAREHOLDERS' FUNDS

114,933

110,911

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16th September 2026 and were signed by:

Mr. M Karia - Director

1.	STATUTORY INFORMATION

NGS Construction & Estates Ltd 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1st March 2025

and 28th February 2026

1,172

DEPRECIATION

At 1st March 2025

and 28th February 2026

1,172

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Amounts owed by group undertakings

36,407

88,920

Other debtors

85,379

21,456

121,786

110,376

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade creditors

7,997

6,531

Taxation and social security

1,224

2,381

9,221

8,912

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

1

ORDINARY

£1

1

1

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary under the control of NGS Trading & Holdings Ltd registered in England & Wales, registered office: NGS Group Offices, Rushington Business Park, Chapel Lane, Southampton, SO40 9AH, UK.