REGISTERED NUMBER: 04580671 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2023 to 31 December 2024

for

Nivoshan Uk Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

142

197

Tangible assets

5

3,341

4,455

3,483

4,652

Current assets

Debtors

6

18,789

4,142

Cash at bank

641,153

446,896

659,942

451,038

Creditors

Amounts falling due within one year

7

(439,656

)

(182,909

)

Net current assets

220,286

268,129

Total assets less current liabilities

223,769

272,781

Reserves

Retained earnings

8

223,769

272,781

Shareholders' funds

223,769

272,781

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 30 September 2025 and were signed on its behalf by:

Abdul Mohammed - Director

Habibullah Zargarzada - Director

1.	Statutory information

Nivoshan Uk Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04580671

Registered office:

2nd Floor 78 Coombe Road

New Malden

KT3 4QS

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.

Taxation

Taxation for the period 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 period 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.

3.	Employees and directors

The average number of employees during the period was 3 (2023 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2023

and 31 December 2024

7,500

Amortisation

At 1 December 2023

7,303

Charge for period

55

At 31 December 2024

7,358

Net book value

At 31 December 2024

142

At 30 November 2023

197

5.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 December 2023

and 31 December 2024

16,620

17,990

34,610

Depreciation

At 1 December 2023

15,529

14,626

30,155

Charge for period

273

841

1,114

At 31 December 2024

15,802

15,467

31,269

Net book value

At 31 December 2024

818

2,523

3,341

At 30 November 2023

1,091

3,364

4,455

6.

Debtors: amounts falling due within one year

31.12.24

30.11.23

£

£

Trade debtors

18,789

4,142

7.

Creditors: amounts falling due within one year

31.12.24

30.11.23

£

£

Trade creditors

35,089

46,198

Corporation tax

210,208

50,519

VAT

144,359

83,692

Other creditors

45,000

-

Accrued expenses

5,000

2,500

439,656

182,909

8.

Reserves

Retained

earnings

£

At 1 December 2023

272,781

Profit for the period

630,988

Dividends

(680,000

)

At 31 December 2024

223,769