Registration number: 08949620

NRK Consultant Services Limited

Contents

Company Information	1
Director's Report	2
Profit and Loss Account	3
Statement of Comprehensive Income	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Unaudited Financial Statements	7 to 11
Detailed Profit and Loss Account	12 to 13

NRK Consultant Services Limited

Company Information

Director

Mr Nanik Khemlani

Registered office

91 Highview Road London United Kingdom W13 0HL

Accountants

KCMJ LLP Suite 1B 18 Crendon Street High Wycombe Bucks HP13 6LS

NRK Consultant Services Limited

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Mr Nanik Khemlani

Principal activity

The principal activity of the company is IT Consultancy

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Nanik Khemlani Director

NRK Consultant Services Limited

Profit and Loss Account for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		32,450	122,650
Cost of sales		(29,042)	(82,875)
Gross profit		3,408	39,775
Administrative expenses		(6,699)	(13,015)
Operating (loss)/profit		(3,291)	26,760
(Loss)/profit before tax		(3,291)	26,760
Tax on (loss)/profit		625	(5,084)
(Loss)/profit for the financial year		(2,666)	21,676

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

NRK Consultant Services Limited

Statement of Comprehensive Income for the Year Ended 31 March 2025

	2025 £	2024 £
(Loss)/profit for the year	(2,666)	21,676
Total comprehensive income for the year	(2,666)	21,676

NRK Consultant Services Limited

(Registration number: 08949620)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	77,600	77,600
Current assets
Debtors	5	625	13,200
Cash at bank and in hand		34,238	3,605
		34,863	16,805
Creditors: Amounts falling due within one year	6	(28,386)	(10,362)
Net current assets		6,477	6,443
Net assets		84,077	84,043
Capital and reserves
Called up share capital	7	100	100
Retained earnings		83,977	83,943
Shareholders' funds		84,077	84,043

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Nanik Khemlani Director

NRK Consultant Services Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	100	83,943	84,043
Prior period adjustment	-	3,200	3,200
At 1 April 2024 (As restated)	100	87,143	87,243
Loss for the year	-	(2,666)	(2,666)
Dividends	-	(500)	(500)
At 31 March 2025	100	83,977	84,077

	Share capital £	Retained earnings £	Total £
At 1 April 2023	100	111,767	111,867
Prior period adjustment	-	(45,000)	(45,000)
At 1 April 2023 (As restated)	100	66,767	66,867
Profit for the year	-	21,676	21,676
Dividends	-	(4,500)	(4,500)
At 31 March 2024	100	83,943	84,043

NRK Consultant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
91 Highview Road
London
United Kingdom
W13 0HL
United Kingdom

These financial statements were authorised for issue by the director on 10 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

NRK Consultant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	No depreciation claimed

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

NRK Consultant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	77,600	77,600
At 31 March 2025	77,600	77,600
Depreciation
Carrying amount
At 31 March 2025	77,600	77,600
At 31 March 2024	77,600	77,600

Included within the net book value of land and buildings above is £77,600 (2024 - £77,600) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	13,200
Other debtors	625	-
	625	13,200

NRK Consultant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,200	3,400
Taxation and social security	-	9,277
Other creditors	25,186	(2,315)
	28,386	10,362

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £5.00 (2024 - £45.00) per each Ordinary Shares		500		4,500

9	Related party transactions

NRK Consultant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	8,000	48,000

NRK Consultant Services Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025  £	2024  £
turnover (analysed below)	32,450	122,650
Cost of sales (analysed below)	(29,042)	(82,875)
Gross profit	3,408	39,775
Gross profit (%)	10.5%	32.43%
Administrative expenses
Establishment costs (analysed below)	(1,040)	(1,040)
General administrative expenses (analysed below)	(5,411)	(11,678)
Finance charges (analysed below)	(248)	(297)
	(6,699)	(13,015)
Operating (loss)/profit	(3,291)	26,760
(Loss)/profit before tax	(3,291)	26,760

NRK Consultant Services Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2025

2025 £

2024 £

Turnover
Turnover	32,450	122,650

Cost of sales
Directors remuneration	(8,000)	(48,000)
Directors NIC (Employers)	(40)	(5,368)
Directors pensions (Other)	(20,000)	(25,000)
Motor expenses	(534)	(1,399)
Insurance	(468)	(3,108)
	(29,042)	(82,875)

Establishment costs
Use of home as office	(1,040)	(1,040)

General administrative expenses
Telephone and fax	(1,072)	(1,202)
Office expenses	(429)	(191)
Computer software and maintenance costs	(309)	(1,089)
Travel and subsistence	(601)	(2,946)
Legal and professional fees	(3,000)	(6,250)
	(5,411)	(11,678)

Finance charges
Bank charges	(248)	(297)