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Registered number: 12110968
Niawa Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Cooper Accounting Limited
Dunkirk Mills
Dunkirk Street
HX1 3TB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12110968
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,437 120,943
120,437 120,943
CURRENT ASSETS
Cash at bank and in hand 3,101 1,665
3,101 1,665
Creditors: Amounts Falling Due Within One Year 5 (131,356 ) (115,016 )
NET CURRENT ASSETS (LIABILITIES) (128,255 ) (113,351 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,818 ) 7,592
NET (LIABILITIES)/ASSETS (7,818 ) 7,592
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (7,820 ) 7,590
SHAREHOLDERS' FUNDS (7,818) 7,592
For the year ending 31 July 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 directors acknowledge their 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 Benjamin Adey
Director
10/10/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Niawa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12110968 . The registered office is 17 Bridge End, Hebden Bridge, West Yorkshire, HX7 5DR.
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 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold No depreciation
Plant & Machinery 20% Straight line basis
Computer Equipment 20% Straight line basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 120,000 1,658 1,400 123,058
Additions - - 108 108
As at 31 July 2025 120,000 1,658 1,508 123,166
Depreciation
As at 1 August 2024 - 995 1,120 2,115
Provided during the period - 332 282 614
As at 31 July 2025 - 1,327 1,402 2,729
Net Book Value
As at 31 July 2025 120,000 331 106 120,437
As at 1 August 2024 120,000 663 280 120,943
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,221 12,707
Other loans 77,266 77,993
Other creditors 32,029 18,623
Taxation and social security 9,840 5,693
131,356 115,016
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3