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Registered number: 12139236
Nikary Property Services Limited
Financial Statements
For The Year Ended 31 August 2025
ADC Accountants Limited
Nikary Property Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Nikary Property Services Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12139236

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 513,940 |  | 513,940
Investments | 5 |  | 39,445 |  | 39,445
|  |  | 553,385 |  | 553,385
CURRENT ASSETS
Cash at bank and in hand |  | 2,716 |  | 138 |
|  | 2,716 |  | 138 |
Creditors: Amounts Falling Due Within One Year | 6 | (190,144 ) |  | (195,722 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (187,428 ) |  | (195,584 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 365,957 |  | 357,801
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (305,302 ) |  | (312,302 )
NET ASSETS |  |  | 60,655 |  | 45,499
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 60,654 |  | 45,498
SHAREHOLDERS' FUNDS |  |  | 60,655 |  | 45,499

Page 1
Page 2
Nikary Property Services Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Nick Eastwood Director
05/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Nikary Property Services Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Nikary Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12139236 . The registered office is 23 Bannister Court, Shevington, Wigan, Lancashire, WN6 8GE.
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 includes rent received and allocated to the period.
2.3. 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:

Fixtures & Fittings | 20% Reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 year 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Nikary Property Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 513,940

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 39,445
As at 31 August 2025 | 39,445
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 39,445
As at 1 September 2024 | 39,445

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 186,357 |  | 192,216
Taxation and social security | 3,787 |  | 3,506
| 190,144 |  | 195,722

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 305,302 |  | 312,302

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4