REGISTERED NUMBER: 10213850 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

NVC HOLDINGS LIMITED

Page

Company Information

1

Report of the Director

2

Profit and Loss Account

3

Balance Sheet

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

J Edwards

REGISTERED OFFICE:

The Motor Garage

Bristol Road

Cambridge

Gloucestershire

GL2 7AL

REGISTERED NUMBER:

10213850 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

The director presents his report with the financial statements of the company for the year ended 28 February 2026.

DIVIDENDS

The total dividends for the year ended 28 February 2026 will be £3,000.

DIRECTOR

J Edwards held office during the whole of the period from 1 March 2025 to the date of this report.

ON BEHALF OF THE BOARD:

J Edwards - Director

23 October 2026

TURNOVER

-

-

Administrative expenses

(93

)

(154

)

OPERATING LOSS

(93

)

(154

)

Income from shares in group undertakings

3,000

100,500

PROFIT BEFORE TAXATION

2,907

100,346

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

2,907

100,346

FIXED ASSETS

Investments

5

120,000

120,000

CURRENT ASSETS

Debtors

6

261,044

235,450

Cash at bank

51,834

72,721

312,878

308,171

CREDITORS

Amounts falling due within one year

7

(312,742

)

(307,942

)

NET CURRENT ASSETS

136

229

TOTAL ASSETS LESS CURRENT LIABILITIES

120,136

120,229

CAPITAL AND RESERVES

Called up share capital

120,000

120,000

Retained earnings

136

229

SHAREHOLDERS' FUNDS

120,136

120,229

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

J Edwards - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 March 2024

120,000

113

120,113

Changes in equity

Dividends

-

(100,230

)

(100,230

)

Total comprehensive income

-

100,346

100,346

Balance at 28 February 2025

120,000

229

120,229

Changes in equity

Dividends

-

(3,000

)

(3,000

)

Total comprehensive income

-

2,907

2,907

Balance at 28 February 2026

120,000

136

120,136

1.	STATUTORY INFORMATION

NVC Holdings Limited 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.

Significant judgements and estimates

No significant judgements or estimations have been used in preparing the financial statements.

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 Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

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

4.

DIVIDENDS

2026

2025

£

£

Ordinary shares shares of £1 each

Interim

3,000

100,230

During the year, dividends of £3,000 (2025 - £100,230) were paid to the director.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

120,000

NET BOOK VALUE

At 28 February 2026

120,000

At 28 February 2025

120,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

261,044

235,450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

312,693

307,893

Other creditors

49

49

312,742

307,942

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under FRS102 in disclosing related party transactions between fellow group companies.

At the balance sheet date, the company had an outstanding loan due from NVC Properties Ltd, a company under common control, of £261,044 (2025 - £235,450). The loan is interest free and has no fixed repayment terms.