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Registered Number: 13815316
England and Wales

 

 

 

NESIKA RETAILS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JK ACCOUNTANTS (UK) LTD
31 August 2024



....................................................

JK ACCOUNTANTS (UK) LTD

10 Woodbine Place
Wanstead
London
E11 2RH
12 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 59,950    59,950 
Tangible fixed assets 4 48,216    21,250 
108,166    81,200 
Current assets      
Stocks 40,000    15,000 
Debtors 126    185 
Cash at bank and in hand 7,685    15,202 
47,811    30,387 
Creditors: amount falling due within one year (50,469)   (62,791)
Net current assets (2,658)   (32,404)
 
Total assets less current liabilities 105,508    48,796 
Creditors: amount falling due after more than one year (79,916)   (20,000)
Net assets 25,592    28,796 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 25,492    28,696 
Shareholders' funds 25,592    28,796 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 May 2025 and were signed on its behalf by:


-------------------------------
Ramesh KANDASAMY
Director
2
General Information
NESIKA RETAILS LTD is a private company, limited by shares, registered in England and Wales, registration number 13815316, registration address 10 BEADNELL GROVE, ASHINGTON , NORTHUMBERLAND, UNITED KINGDOM, NE63 8TY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2023 59,950    59,950 
Additions  
Disposals  
At 31 August 2024 59,950    59,950 
Net book values
At 31 August 2024 59,950    59,950 
At 31 August 2023 59,950    59,950 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 September 2023   22,645    22,645 
Additions 36,725      36,725 
Disposals    
At 31 August 2024 36,725    22,645    59,370 
Depreciation
At 01 September 2023   1,395    1,395 
Charge for year 5,509    4,250    9,759 
On disposals    
At 31 August 2024 5,509    5,645    11,154 
Net book values
Closing balance as at 31 August 2024 31,216    17,000    48,216 
Opening balance as at 01 September 2023   21,250    21,250 


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