NWL Investment Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC653864 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

NWL Investment Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A M Newall

REGISTERED OFFICE:

90-96 North Street

Alexandria

G83 0EB

REGISTERED NUMBER:

SC653864 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

747,687

614,279

CURRENT ASSETS

Debtors

5

13,465

47,675

Cash at bank

1,561

483

15,026

48,158

CREDITORS

Amounts falling due within one year

6

18,101

53,240

NET CURRENT LIABILITIES

(3,075

)

(5,082

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

744,612

609,197

CREDITORS

Amounts falling due after more than one year

7

708,690

589,601

NET ASSETS

35,922

19,596

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

35,822

19,496

35,922

19,596

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 November 2026 and were signed by:

S A M Newall - Director

1.	STATUTORY INFORMATION

NWL Investment Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Financial instruments

Debtors

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.

Creditors

Short term creditors are measured at transaction price, less any impairment. 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.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 March 2025

592,903

29,249

622,152

Additions

136,614

-

136,614

At 28 February 2026

729,517

29,249

758,766

DEPRECIATION

At 1 March 2025

-

7,873

Charge for year

-

3,206

At 28 February 2026

-

11,079

NET BOOK VALUE

At 28 February 2026

729,517

18,170

747,687

At 28 February 2025

592,903

21,376

614,279

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Amounts owed by participating interests

8,175

Other debtors

-

450

Directors' current accounts

3,534

-

VAT

1,756

39,050

13,465

47,675

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Bank loans and overdrafts

1,856

Trade creditors

1,041

1,642

Amounts owed to participating interests

16,032

42,017

Corporation tax

(2,030

)

-

Directors' current accounts

-

6,524

Accrued expenses

1,202

1,201

18,101

53,240

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

Bank loans - 1-2 years

1,914

Bank loans - 2-5 years

6,111

Bank loans more 5 yr by instal

69,777

71,576

Other loan

630,888

510,000

708,690

589,601

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

69,777

71,576

Other loan

630,888

510,000

700,665

581,576

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

Bank loans

79,658

81,457

No description

630,888

510,000

710,546

591,457

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

S A M Newall

Balance outstanding at start of year

(6,623

)

(32,016

)

Amounts advanced

10,156

25,393

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

3,533

(6,623

)