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Registered number: 14588202
NCA 46 HOLDINGS LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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NCA 46 HOLDINGS LIMITED
REGISTERED NUMBER: 14588202
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
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18 months ended 30 September
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Page 1
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NCA 46 HOLDINGS LIMITED
REGISTERED NUMBER: 14588202
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 4 to 9 form part of these financial statements.
Page 2
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NCA 46 HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2024
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Shares issued during the period
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The notes on pages 4 to 9 form part of these financial statements.
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Page 3
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
NCA 46 Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10 Hambridge Business Centre, Hambridge Lane, Newbury, Berkshire, England, RG14 5TU.
The Company was incorporated during the prior period which covers 12 January 2023 to 31 March 2024. In the current year, the Company extended it's year end to cover a period 1 April 2024 to 30 September 2025.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
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Financial Reporting Standard 102 - reduced disclosure exemptions
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The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of PJ George Topco Ltd as at 30 September 2025 and these financial statements may be obtained from their registered office.
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Exemption from preparing consolidated financial statements
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The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.
The financial statements have been prepared on a going concern basis. The directors have assessed the company’s financial position, together with the continued financial support available from the wider group, and are satisfied that the company has adequate resources to meet its obligations as they fall due for at least twelve months from the date of approval of these financial statements.
Accordingly, the directors consider the going concern basis of preparation to be appropriate.
Page 4
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Page 5
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the period was 1 (2024 - 2).
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Page 6
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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Investments in subsidiary companies
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The following was a subsidiary undertaking of the Company:
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Unit 10 Hambridge Business Centre, Hambridge Lane, Newbury, Berkshire, RG14 5TU
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18 months ended 30 September
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Amounts owed by group undertakings
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Called up share capital not paid
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Page 7
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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Cash and cash equivalents
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18 months ended 30 September
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Creditors: Amounts falling due within one year
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18 months ended 30 September
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Other taxation and social security
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Accruals and deferred income
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18 months ended 30 September
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Allotted, called up and fully paid
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140,000 (2024 - 140,000) Ordinary A1 shares of £0.0010 - each
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20,000 (2024 - 20,000) Ordinary B1 shares of £0.0001- each
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10,000 (2024 - 10,000) Ordinary B2 shares of £0.0001- each
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The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2024 - £40,000). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
Page 8
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NCA 46 HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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Related party transactions
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The Company is exempt from disclosing related party transactions with other 100% owned members of the group headed by PJ George Topco Ltd by virtue of FRS102 section 33.1A.
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The ultimate parent company of NCA 46 Holdings Limited at the balance sheet date was PJ George Topco Ltd, a company incorporated in England and Wales.
The parent of the smallest and largest group for which group accounts including NCA 46 Holdings Limited are drawn up is PJ George Topco Ltd. Copies of the accounts can be obtained from their registered office.
The auditors' report on the financial statements for the period ended 30 September 2025 was unqualified.
The audit report was signed on 26 October 2026 by Darren O'Connor BSc (Hons) ACA FCCA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.
Page 9
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