Nagy Solutions Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Nagy Solutions Ltd For The Year Ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Nagy Solutions Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Nagy Solutions Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Nagy Solutions Ltd and state those matters that we have agreed to state to the directors of Nagy Solutions Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nagy Solutions Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Nagy Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Nagy Solutions Ltd . You consider that Nagy Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Nagy Solutions Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

8 October 2026

Sherwin Currid Accountancy Limited

Chartered Certified Accountants

32 London Road

Guildford

Surrey

GU1 2AB

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Nagy Solutions Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 10552903

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		137,732		238,922
Tangible Assets	5		2,733		2,805

			140,465		241,727
CURRENT ASSETS
Debtors	6	11,338		18,742
Cash at bank and in hand		11,017		6,044

		22,355		24,786
Creditors: Amounts Falling Due Within One Year	7	(39,255 )		(58,999 )

NET CURRENT ASSETS (LIABILITIES)			(16,900 )		(34,213 )

TOTAL ASSETS LESS CURRENT LIABILITIES			123,565		207,514

PROVISIONS FOR LIABILITIES
Deferred Taxation			(683 )		(701 )

NET ASSETS			122,882		206,813

CAPITAL AND RESERVES
Called up share capital	8		100		100
Other reserves			42,045		123,285
Profit and Loss Account			80,737		83,428

SHAREHOLDERS' FUNDS			122,882		206,813

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Nagy Solutions Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

O Nagy

Director

8 October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Nagy Solutions Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Nagy Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10552903 . The registered office is 289 Molesey Road, Hersham, Walton-On-Thames, Surrey, KT12 4QU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are a portfolio of Cryptocurrency. These assets are held as an investment for capital

appreciation and are not amortised.They are revalued at the end of each accounting period under IAS38.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Computer Equipment	33.33% straight line

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Nagy Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other
	£
Cost or Valuation
As at 1 February 2025	238,922
Revaluations	(72,443 )
Disposals	(28,747 )

As at 31 January 2026	137,732

Net Book Value
As at 31 January 2026	137,732

As at 1 February 2025	238,922

At 31 January 2026 the intangible assets were revalued and the above value is £42,075 above the aquired cost.

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Nagy Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	8,152
Additions	2,940
Disposals	(1,072 )

As at 31 January 2026	10,020

Depreciation
As at 1 February 2025	5,347
Provided during the period	3,012
Disposals	(1,072 )

As at 31 January 2026	7,287

Net Book Value
As at 31 January 2026	2,733

As at 1 February 2025	2,805

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	11,338	18,742

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	30,887	46,776
VAT	7,020	11,176
Accruals and deferred income	-	230
Directors' loan accounts	1,348	817

	39,255	58,999

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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