REGISTERED NUMBER: 10514006 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

NGS TRADING & HOLDINGS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr. M Karia

SECRETARY:

Mr B S Bassi

REGISTERED OFFICE:

NGS Group Offices

Rushington Business Park

Chapel Lane

Southampton

Hampshire

SO40 9AH

REGISTERED NUMBER:

10514006 (England and Wales)

ACCOUNTANTS:

Watergates Ltd

109 Coleman Road

Leicester

LE5 4LE

FIXED ASSETS

Tangible assets

4

30,546

48,213

Investments

5

874,411

874,411

904,957

922,624

CURRENT ASSETS

Debtors

6

1,864,249

1,804,667

Cash at bank and in hand

18,303

63,441

1,882,552

1,868,108

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

(1,979,116

)

(1,953,928

)

NET CURRENT LIABILITIES

(96,564

)

(85,820

)

TOTAL ASSETS LESS CURRENT LIABILITIES

808,393

836,804

PROVISIONS FOR LIABILITIES

(1,071

)

(1,071

)

NET ASSETS

807,322

835,733

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

807,222

835,633

SHAREHOLDERS' FUNDS

807,322

835,733

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 Trading & Holdings 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.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st March 2025

and 28th February 2026

101,184

8,000

5,000

3,600

117,784

DEPRECIATION

At 1st March 2025

61,363

3,800

2,563

1,845

69,571

Charge for year

15,177

1,200

750

540

17,667

At 28th February 2026

76,540

5,000

3,313

2,385

87,238

NET BOOK VALUE

At 28th February 2026

24,644

3,000

1,687

1,215

30,546

At 28th February 2025

39,821

4,200

2,437

1,755

48,213

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1st March 2025

and 28th February 2026

874,411

NET BOOK VALUE

At 28th February 2026

874,411

At 28th February 2025

874,411

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

-

88,000

Amounts owed by group undertakings

147,622

261,243

Other debtors

1,716,627

1,455,424

1,864,249

1,804,667

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade creditors

81,690

184,345

Amounts owed to group undertakings

1,406,034

1,521,732

Taxation and social security

194,392

239,511

Other creditors

297,000

8,340

1,979,116

1,953,928

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

100

ordinary shares

£1.00

100

100

9.	RELATED PARTY DISCLOSURES

Mr M Karia is the managing director of the company.

The balance on the previous director's loan account at the year end is £0 owed to the company.

The director loans are interest free and are repayable on demand.

Mr M Karia is a director of the subsidiary companies of NGS Trading & Holdings Ltd

Subsidiaries and Account Balances:

NGS Constructions & Estates Ltd - 100% owned. Balance £36,407 Cr (2025: £88,920 Cr)

NGS Global Services Ltd - 100% owned. Balance £173,971 Cr (2025: £171,925 Cr)

NGS Gritting Services Ltd - 100% owned. Balance £1,153,188 Cr (2025: £1,133,837 Cr)

NGS Salt Supplies Ltd - 100% owned. Balance £147,622 Dr (2025: £261,243 Dr)

NGS Enterprises & Trading Ltd - 100% owned Balance £20,370 Cr (2025: £26,270 Cr)

NGS Group Trading Ltd - 100% owned Balance £20,380 Cr (2025: £26,280 Cr)

Parent and Account Balances:

RLK Holdings Ltd Balance £1,718 Cr (2025: £74,500 Cr)