NND Investments Ltd 31/03/2026 iXBRL

Company registration number: 16200008

NND Investments Ltd

Unaudited filleted financial statements

31 March 2026

NND Investments Ltd

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

NND Investments Ltd

Statement of financial position

31 March 2026

		31/03/26
	Note	£	£

Fixed assets
Investments	4	1,373,288
		_______
			1,373,288

Current assets
Cash at bank and in hand		364
		_______
		364
Creditors: amounts falling due
within one year	5	( 1,202,300)
		_______
Net current liabilities			( 1,201,936)
			_______
Total assets less current liabilities			171,352

			_______
Net assets			171,352
			_______

Capital and reserves
Called up share capital			2
Fair value reserve			172,774
Profit and loss account			( 1,424)
			_______
Shareholders funds			171,352
			_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 October 2026 , and are signed on behalf of the board by:

Neil Kumar Dutta

Director

Company registration number: 16200008

NND Investments Ltd

Statement of changes in equity

Period ended 31 March 2026

	Called up share capital	Fair value reserve	Profit and loss account	Total
	£	£	£	£


At 22 January 2025	-	-	-	-

Profit for the period			171,350	171,350
Other comprehensive income for the period:
User defined other comprehensive income movement 1	-	172,774	( 172,774)	-
	_______	_______	_______	_______
Total comprehensive income for the period	-	172,774	( 1,424)	171,350

Issue of shares	2			2
	_______	_______	_______	_______
Total investments by and distributions to owners	2	-	-	2

	_______	_______	_______	_______
At 31 March 2026	2	172,774	( 1,424)	171,352
	_______	_______	_______	_______

NND Investments Ltd

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Easter Park, Nelson Park West, Cramlington, NE23 1WQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Investments

	Other investments other than loans	Total
	£	£
Cost
At 22 January 2025	-	-
Additions	1,200,514	1,200,514
Fair value adjustment	172,774	172,774
	_______	_______
At 31 March 2026	1,373,288	1,373,288
	_______	_______
Impairment
At 22 January 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	1,373,288	1,373,288
	_______	_______

5. Creditors: amounts falling due within one year

			31/03/26
			£
	Other creditors		1,202,300
			_______

6. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value	Balance owed by /(owed to)
	Period	Period
	ended	ended
	31/03/26	31/03/26
	£	£
ADJ Retail Limited	-	( 1,067,100)
Cartridge Tech Limited	-	( 134,000)
	_______	_______

The directors are share holders and directors of the above.