REGISTERED NUMBER: NI623352 (Northern Ireland)

NMEB INVESTMENTS LTD

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Nicola Mary Ellen Bull

Registered office:

5 Glenside Park

Drumbo

Lisburn

Co. Antrim

BT27 5LG

Registered number:

NI623352 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

Fixed assets

Property, plant & equipment

5

-

-

Investment property

6

600,000

600,000

600,000

600,000

Current assets

Debtors: amounts falling due within one year

7

6,044

5,627

Cash at bank

2,243

522

8,287

6,149

Creditors

Amounts falling due within one year

8

(242,120

)

(254,431

)

Net current liabilities

(233,833

)

(248,282

)

Total assets less current liabilities

366,167

351,718

Provisions for liabilities

(47,175

)

(47,175

)

Net assets

318,992

304,543

Capital and reserves

Called up share capital

1

1

Retained earnings

318,991

304,542

Shareholders' funds

318,992

304,543

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2026 and were signed by:

Nicola Mary Ellen Bull - Director

1.	Statutory information

NMEB Investments Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The Financial Statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Revenue

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

Property, plant and equipment

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. 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.

The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Computer equipment

- 20% reducing balance

The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Investment property

Investment property whose fair value can be measured reliably without undue cost or effort is measured at fair value with changes in fair value recognised in the Income Statement. Revalued investment properties are not depreciated or amortised, unless the fair value cannot be measured reliably or without undue cost or effort.

Not depreciating or amortising property is a departure from the requirement of Company Law to provide depreciation on all fixed assets which have a limited useful life. However, these investment properties are not held for consumption but for investment and the director considers that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the Financial Statements to give a true and fair view. If depreciation were to be provided it would be provided at a rate of 4% straight line per annum on the revalued amount.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within current liabilities.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt.

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new Ordinary Shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

5.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 April 2025

and 31 March 2026

1,530

Depreciation

At 1 April 2025

and 31 March 2026

1,530

Net book value

At 31 March 2026

-

At 31 March 2025

-

6.	Investment property

Total

£

Fair value

At 1 April 2025

and 31 March 2026

600,000

Net book value

At 31 March 2026

600,000

At 31 March 2025

600,000

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

6,044

4,627

Other debtors

-

1,000

6,044

5,627

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

120

114

Taxation & social security

4,329

1,947

Other creditors

237,671

252,370

242,120

254,431

9.	Director's advances, credits and guarantees

A balance of £222,676 (2025 - £240,806) was owing from the company to the director at the year end.