NWM Investments Limited

(Registration number: 12804830)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	8	8
Current assets
Debtors	5	98,628	11,229
Cash at bank and in hand		890,296	834,359
		988,924	845,588
Creditors: Amounts falling due within one year	6	(289,466)	(845,928)
Net current assets/(liabilities)		699,458	(340)
Net assets/(liabilities)		699,466	(332)
Capital and reserves
Called up share capital		100	100
Retained earnings		699,366	(432)
Shareholders' funds/(deficit)		699,466	(332)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 October 2026
 

......................................... Mr N W Marshall Director

NWM Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:Victoria House, 26 Queen Victoria Street, Reading, Berkshire, RG1 1TG

These financial statements were authorised for issue by the director on 1 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

The company is an investment holding company. Turnover represents dividends receivable from subsidiary undertakings.

Dividend income is recognised in profit or loss when the company's right to receive the dividend has been established. Income is measured at the amount receivable and is recognised in the accounting period in which the entitlement arises.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

NWM Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 January 2025	8	8
At 31 December 2025	8	8
Impairment
Carrying amount
At 31 December 2025	8	8

NWM Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5

Debtors

Current	2025 £	2024 £
Other debtors	98,628	11,229
	98,628	11,229

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	289,466	845,928