Company Registration No. 07964881 (England and Wales)
Nah Foods Limited
Unaudited accounts
for the year ended 31 March 2025
Nah Foods Limited
Unaudited accounts
Contents
Nah Foods Limited
Company Information
for the year ended 31 March 2025
Director
NAYNA ASHISH HALAI
Company Number
07964881 (England and Wales)
Registered Office
1 Nicholas Road
Elstree
Borehamwood
Hertfordshire
WD6 3JY
England
Accountants
Genius Accountancy Ltd
27 Old Gloucester Street
London
WC1N 3AX
Nah Foods Limited
Statement of financial position
as at 31 March 2025
Tangible assets
174,098
190,306
Inventories
24,582
138,060
Debtors
1,224,354
1,099,560
Cash at bank and in hand
112,446
49,168
Creditors: amounts falling due within one year
(1,217,806)
(1,107,458)
Net current assets
143,576
179,330
Total assets less current liabilities
317,674
369,636
Creditors: amounts falling due after more than one year
-
(9,685)
Provisions for liabilities
Other provisions
-
(61,177)
Net assets
317,674
298,774
Called up share capital
100
100
Profit and loss account
317,574
298,674
Shareholders' funds
317,674
298,774
For the year ending 31 March 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 December 2025 and were signed on its behalf by
NAYNA ASHISH HALAI
Director
Company Registration No. 07964881
Nah Foods Limited
Notes to the Accounts
for the year ended 31 March 2025
Nah Foods Limited is a private company, limited by shares, registered in England and Wales, registration number 07964881. The registered office is 1 Nicholas Road, Elstree, Borehamwood, Hertfordshire, WD6 3JY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Change in Estimate (Plant and machinery)
From 1 April 2024, the depreciation rate on plant and machinery was reduced from 25% to 10% reducing balance to reflect longer useful lives. The change, treated as a prospective adjustment under IAS 8, lowers current-year depreciation; prior years are unaffected.
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out method. The carrying amount of stock sold is recognized as an expense in the period in which the related revenue is recognized.
Nah Foods Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
99,250
305,930
54,740
459,920
Additions
11,264
3,986
-
15,250
At 31 March 2025
110,514
309,916
54,740
475,170
At 1 April 2024
62,472
177,035
30,107
269,614
Charge for the year
12,012
13,288
6,158
31,458
At 31 March 2025
74,484
190,323
36,265
301,072
At 31 March 2025
36,030
119,593
18,475
174,098
At 31 March 2024
36,778
128,895
24,633
190,306
Amounts falling due within one year
Trade debtors
1,037,018
939,512
Other debtors
187,336
160,048
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
43,639
49,032
Obligations under finance leases and hire purchase contracts
9,853
9,371
Trade creditors
1,015,604
918,212
Taxes and social security
18,158
11,858
Other creditors
16,654
118,985
Loans from directors
113,486
-
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
9,685
8
Transactions with related parties
As, at the year-end, the company was owed the following amounts from related companies under the common control of director Nayna Halai. These amounts are unsecured, Interest-free and payable on demand.
Calorie Watchers LTD: £26,617
Nah Foods Limited
Notes to the Accounts
for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 6 (2024: 10).