Nilufer Danis Ltd - Filleted accounts

Nilufer Danis Ltd
Registered number:		08823474
Statement of Financial Position
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		583			778

Current assets
Debtors	4	-			4,986
Cash at bank and in hand		151			6,893
		151			11,879

Creditors: amounts falling due within one year	5	(4,070)			(12,404)

Net current liabilities			(3,919)			(525)

Total assets less current liabilities			(3,336)			253


Provisions for liabilities			-			(148)


Net (liabilities)/assets			(3,336)			105

Capital and reserves
Called up share capital			100			100
Profit and loss account			(3,436)			5

Shareholder's funds			(3,336)			105

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N Danis
Director
Approved by the board on 17 September 2025

Nilufer Danis Ltd
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Going concern
	The company had retained losses as at the balance sheet date which were not covered by the share capital of the company. The director considers the company to be a going concern, notwithstanding that there are losses of £3,436. They have reviewed the potential future of the company and consider that it will continue to trade profitably for the foreseeable future.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees and directors		2024		2023
Number				Number

	Average number of directors and persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2024				2,287
	At 31 December 2024				2,287

	Depreciation
	At 1 January 2024				1,509
	Charge for the year				195
	At 31 December 2024				1,704

	Net book value
	At 31 December 2024				583
	At 31 December 2023				778




4	Debtors		2024		2023
£				£

	Trade debtors		-		4,239
	Other debtors		-		747
			-		4,986


5	Creditors: amounts falling due within one year		2024		2023
£				£

	Trade creditors		625		1,260
	Accruals		1,155		1,100
	Other taxes and social security costs		436		6,940
	Other creditors		1,854		3,104
			4,070		12,404


6	Other information

	Nilufer Danis Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	143 Electron Tower
	Blackwall Way
	London
	E14 9GF