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Registered number: 14927778
Nina19(UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14927778
30 June 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 77,500 77,500
Tangible Assets 5 38,327 19,520
115,827 97,020
CURRENT ASSETS
Stocks 6 56,980 23,500
Debtors 7 10,134 10,134
Cash at bank and in hand 71,616 4,800
138,730 38,434
Creditors: Amounts Falling Due Within One Year 8 (188,420 ) (113,954 )
NET CURRENT ASSETS (LIABILITIES) (49,690 ) (75,520 )
TOTAL ASSETS LESS CURRENT LIABILITIES 66,137 21,500
Creditors: Amounts Falling Due After More Than One Year 9 (17,690 ) (20,547 )
NET ASSETS 48,447 953
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 48,446 952
SHAREHOLDERS' FUNDS 48,447 953
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Niroje Nithyanathan
Director
31 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nina19(UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14927778 . The registered office is 628 Davidson Road, Croydon, CR0 6DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the total invoice value, excluding value added tax of sales made during the period.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stock are valued at the lower of cost net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2024 77,500
As at 30 June 2025 77,500
Net Book Value
As at 30 June 2025 77,500
As at 1 July 2024 77,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 8,205 16,195 - 24,400
Additions - - 29,608 29,608
As at 30 June 2025 8,205 16,195 29,608 54,008
Depreciation
As at 1 July 2024 1,641 3,239 - 4,880
Provided during the period 1,641 3,239 5,921 10,801
As at 30 June 2025 3,282 6,478 5,921 15,681
Net Book Value
As at 30 June 2025 4,923 9,717 23,687 38,327
As at 1 July 2024 6,564 12,956 - 19,520
6. Stocks
30 June 2025 30 June 2024
£ £
Stock 56,980 23,500
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Page 5
7. Debtors
30 June 2025 30 June 2024
£ £
Due within one year
Prepayments and accrued income 5,970 5,970
Due after more than one year
Rent Deposit 4,164 4,164
10,134 10,134
8. Creditors: Amounts Falling Due Within One Year
30 June 2025 30 June 2024
£ £
Trade creditors 3,528 2,733
Bank loans and overdrafts 104,004 -
Corporation tax 2,426 -
Other taxes and social security 1,735 739
VAT 5,347 810
Pension payable 239 -
Other creditors (Paypoint) 92 396
Other creditors (Lottery) 253 340
Director's loan account 70,796 108,936
188,420 113,954
9. Creditors: Amounts Falling Due After More Than One Year
30 June 2025 30 June 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,690 20,547
10. Obligations Under Finance Leases and Hire Purchase
30 June 2025 30 June 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 17,690 20,547
11. Share Capital
30 June 2025 30 June 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 June 2025 30 June 2024
£ £
Later than five years 287,136 358,920
287,136 358,920
8 Brox Road, Ottershaw Chertsey, KT16 0HL      10 years
8A Brox Road, Ottershaw Chertsey, KT16 0HL    10 years
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