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REGISTERED NUMBER: 12400632 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Nims Dai Ltd

Nims Dai Ltd (Registered number: 12400632)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nims Dai Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: N Purja
Mrs S Purja





REGISTERED OFFICE: C/O Clintons
2 St. Giles Square
London
WC2H 8AP





REGISTERED NUMBER: 12400632 (England and Wales)





ACCOUNTANT: Richard Allen & Associates
21 Church Road
Parkstone
Poole
Dorset
BH14 8UF

Nims Dai Ltd (Registered number: 12400632)

Balance Sheet
31 January 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 35,000
Tangible assets 5 116,135 108,880
Investments 6 736,232 40,015
882,367 183,895

CURRENT ASSETS
Stocks 20,250 168,502
Debtors 7 1,814,213 1,461,774
Cash at bank 61,789 566,850
1,896,252 2,197,126
CREDITORS
Amounts falling due within one year 8 1,856,637 1,421,587
NET CURRENT ASSETS 39,615 775,539
TOTAL ASSETS LESS CURRENT
LIABILITIES

921,982

959,434

PROVISIONS FOR LIABILITIES 25,408 27,220
NET ASSETS 896,574 932,214

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 896,572 932,212
SHAREHOLDERS' FUNDS 896,574 932,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Nims Dai Ltd (Registered number: 12400632)

Balance Sheet - continued
31 January 2024


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 Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





Mrs S Purja - Director


Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Nims Dai 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 33% on cost and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 50,000
AMORTISATION
At 1 February 2023 15,000
Charge for year 5,000
At 31 January 2024 20,000
NET BOOK VALUE
At 31 January 2024 30,000
At 31 January 2023 35,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 151,713
Additions 59,141
Disposals (21,561 )
At 31 January 2024 189,293
DEPRECIATION
At 1 February 2023 42,833
Charge for year 34,637
Eliminated on disposal (4,312 )
At 31 January 2024 73,158
NET BOOK VALUE
At 31 January 2024 116,135
At 31 January 2023 108,880

Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 February 2023 - 40,015 40,015
Additions 390 695,827 696,217
At 31 January 2024 390 735,842 736,232
NET BOOK VALUE
At 31 January 2024 390 735,842 736,232
At 31 January 2023 - 40,015 40,015

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 333,232 -
Other debtors 1,480,981 1,461,774
1,814,213 1,461,774

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 7,763 -
Taxation and social security 27,831 334,434
Other creditors 1,821,043 1,087,153
1,856,637 1,421,587