NISHU LTD - Accounts

NISHU LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

NISHU LTD Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts NISHU LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NISHU LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of NISHU LTD , as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of NISHU LTD and state those matters that we have agreed to state to the Board of Directors of NISHU LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NISHU LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that NISHU LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit NISHU LTD. You consider that NISHU LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of NISHU LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 23 December 2025 1

NISHU LTD
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts NISHU LTD for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NISHU LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of NISHU LTD , as a body, in accordance with the terms of our engagement letter dated 23 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of NISHU LTD and state those matters that we have agreed to state to the Board of Directors of NISHU LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NISHU LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that NISHU LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit NISHU LTD. You consider that NISHU LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of NISHU LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
23 December 2025

1

NISHU LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,003	2,670
		2,003	2,670
Current assets
Stocks		26,775	28,484
Debtors: amounts falling due after one year		13,250	13,250
Cash at bank and in hand		23,511	40,542
		63,536	82,276
Creditors: amount falling due within one year		(36,543)	(40,703)
Net current assets		26,993	41,573

Total assets less current liabilities		28,996	44,243
Creditors: amount falling due after more than one year		(12,235)	(22,440)
Net assets		16,761	21,803

Capital and reserves
Called up share capital	4	100	0
Profit and loss account		16,661	21,803
Shareholders' funds		16,761	21,803

For the year ended 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 December 2025 and were signed by:

-------------------------------
Kandiah Kunalan
Director

2

NISHU LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

NISHU LTD is a private company, limited by shares, registered in England and Wales, registration number 11209865, registration address 52 ALINGTON GROVE, WALLINGTON ENGLAND, SM6 9NG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, including other income, excluding discounts, rebates, value added tax and other sale taxes.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	25 Reducing Balance
Plant and Machinery	25 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 April 2024	1,980	1,869	3,849
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	1,980	1,869	3,849
Depreciation
At 01 April 2024	371	808	1,179
Charge for year	402	265	667
On disposals	-	-	-
At 31 March 2025	773	1,073	1,846
Net book values
Closing balance as at 31 March 2025	1,207	796	2,003
Opening balance as at 01 April 2024	1,980	690	2,670

4.

Share Capital

Authorised
100 ORDINARY shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 ORDINARY shares of £1.00 each	100		100
	100		100

3


Registered Number: 11209865
England and Wales
NISHU LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025