NE INVESTMENT & HOLDINGS LTD


Director	HALL, Matthew David Edward


Registered Address	2 Fellside Close
	Ponteland
	Newcastle Upon Tyne
	NE20 9LP


Registered Number	15440414 (England and Wales)

Balance Sheet as at
30 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		859,232		433,523
			859,232		433,523
Current assets
Cash at bank and on hand		1,794		22,289
		1,794		22,289
Creditors amounts falling due within one year	4	(867,961)		(457,648)
Net current assets (liabilities)			(866,167)		(435,359)
Total assets less current liabilities			(6,935)		(1,836)
Net assets			(6,935)		(1,836)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(6,937)		(1,838)
Shareholders' funds			(6,935)		(1,836)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 October 2026, and are signed on its behalf by:

HALL, Matthew David Edward
Director
Registered Company No. 15440414

NE INVESTMENT & HOLDINGS LTD

Notes to the Financial Statements
for the year ended 30 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	5
	Office Equipment	4

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 31 January 25	433,523	433,523
Additions	425,709	425,709
At 30 January 26	859,232	859,232
Net book value
At 30 January 26	859,232	859,232
At 30 January 25	433,523	433,523

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	31,337	-
Amounts owed to related parties	835,843	456,998
Accrued liabilities and deferred income	781	650
Total	867,961	457,648

5.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.