NIRVANA GROUP HOLDINGS LIMITED


Directors	DWYER, Daniel William
	Darren Robert Waitson


Registered Address	Office 1, Ground Floor
	1 Oakhill Road
	Sevenoaks
	TN13 1NY


Registered Number	14162249 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		103,475		103,475
			103,475		103,475
Current assets
Debtors	4	364,689		38,683
Cash at bank and on hand		79,042		15,983
		443,731		54,666
Creditors amounts falling due within one year	5	(468,794)		(156,092)
Net current assets (liabilities)			(25,063)		(101,426)
Total assets less current liabilities			78,412		2,049
Net assets			78,412		2,049
Capital and reserves
Called up share capital			198		198
Profit and loss account			78,214		1,851
Shareholders' funds			78,412		2,049

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

Darren Robert Waitson
Director
Registered Company No. 14162249

NIRVANA GROUP HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments
	Fixed asset investments are stated at cost less provision for any permanent diminution in value.

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	103,475	103,475
At 31 March 25	103,475	103,475
Net book value
At 31 March 25	103,475	103,475
At 31 March 24	103,475	103,475

	Notes
	¹Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	26,000
Other debtors	364,689	12,683
Total	364,689	38,683

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	52,943	-
Taxation and social security	92,582	62,717
Other creditors	173,269	93,375
Accrued liabilities and deferred income	150,000	-
Total	468,794	156,092

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Darren Robert Waitson	0	25,400	0	25,400
	0	25,400	0	25,400


	Advance to director was repaid within 9 months of the year end.

7.	Related party transactions
	Included within other debtors due within one year is an amount due from related parties - £338,900 (2024 - £10,000). Included within other creditors due within one year is an amount due to related parties - £173,269 (2024 - £93,375).