REGISTERED NUMBER: 13173262 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

NGA Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A M Bhangu

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

13173262 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Investment property

4

1,254,714

1,254,714

CURRENT ASSETS

Cash at bank and in hand

10,612

4,140

CREDITORS

Amounts falling due within one year

5

168,652

178,154

NET CURRENT LIABILITIES

(158,040

)

(174,014

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,096,674

1,080,700

CREDITORS

Amounts falling due after more than one year

6

(950,298

)

(950,310

)

PROVISIONS FOR LIABILITIES

8

(29,280

)

(29,280

)

NET ASSETS

117,096

101,110

CAPITAL AND RESERVES

Called up share capital

9

5

5

Fair value reserve

10

124,825

124,825

Retained earnings

10

(7,734

)

(23,720

)

SHAREHOLDERS' FUNDS

117,096

101,110

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th October 2026 and were signed by:

Mrs A M Bhangu - Director

1.	STATUTORY INFORMATION

NGA Properties Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st February 2025

and 31st January 2026

1,254,714

NET BOOK VALUE

At 31st January 2026

1,254,714

At 31st January 2025

1,254,714

Fair value at 31st January 2026 is represented by:

£

Valuation in 2023

154,105

Cost

1,100,609

1,254,714

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Other creditors

168,652

178,154

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans (see note 7)

950,298

950,310

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

950,298

950,310

7.

LOANS

An analysis of the maturity of loans is given below:

31/1/26

31/1/25

£

£

Amounts falling due within one year or on demand:

Other loans

4,701

5,701

Amounts falling due in more than five years:

31/1/26

31/1/25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

950,298

950,310

8.	PROVISIONS FOR LIABILITIES

31/1/26

31/1/25

£

£

Deferred tax

29,280

29,280

Deferred

tax

£

Balance at 1st February 2025

29,280

Balance at 31st January 2026

29,280

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

1

Ordinary Share

£1

1

1

1

Ordinary A Share

£1

1

1

1

Ordinary B Share

£1

1

1

1

Ordinary C Share

£1

1

1

1

Ordinary D Share

£1

1

1

5

5

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st February 2025

(23,720

)

124,825

101,105

Profit for the year

15,986

15,986

At 31st January 2026

(7,734

)

124,825

117,091