1 January 2024 false Taxfiler 2024.6 07067314business:PrivateLimitedCompanyLtd2024-01-012025-05-31 070673142023-12-31 070673142024-01-012025-05-31 07067314business:AuditExemptWithAccountantsReport2024-01-012025-05-31 07067314business:FilletedAccounts2024-01-012025-05-31 070673142025-05-31 07067314business:Director12024-01-012025-05-31 07067314business:RegisteredOffice2024-01-012025-05-31 070673142023-12-31 07067314core:WithinOneYear2025-05-31 07067314core:WithinOneYear2023-12-31 07067314core:AfterOneYear2025-05-31 07067314core:AfterOneYear2023-12-31 07067314core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 07067314core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 07067314core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 07067314core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 07067314core:PreviouslyStatedAmount2025-05-31 07067314core:PreviouslyStatedAmount2023-12-31 07067314business:SmallEntities2024-01-012025-05-31 07067314countries:EnglandWales2024-01-012025-05-31 07067314core:FurnitureFittings2024-01-012025-05-31 07067314core:PlantMachinery2023-12-31 07067314core:FurnitureFittings2023-12-31 07067314core:PlantMachinery2025-05-31 07067314core:FurnitureFittings2025-05-31 07067314core:PlantMachinery2024-01-012025-05-31 070673142023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07067314 (England and Wales)
NISHA EXPRESS LIMITED Unaudited accounts for the period from 1 January 2024 to 31 May 2025
NISHA EXPRESS LIMITED Unaudited accounts Contents
Page
- 2 -
NISHA EXPRESS LIMITED Company Information for the period from 1 January 2024 to 31 May 2025
Director
NISHANTHIY SATHIYASELVAN
Company Number
07067314 (England and Wales)
Registered Office
Family Shopper 278-282 High Street Cheltenham Gloucestershire GL50 3HQ England
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
- 3 -
NISHA EXPRESS LIMITED Statement of financial position as at 31 May 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,900 
43,624 
Current assets
Inventories
142,326 
135,835 
Cash at bank and in hand
14,006 
27,100 
156,332 
162,935 
Creditors: amounts falling due within one year
(145,334)
(71,966)
Net current assets
10,998 
90,969 
Total assets less current liabilities
45,898 
134,593 
Creditors: amounts falling due after more than one year
(49,980)
(124,426)
Net (liabilities)/assets
(4,082)
10,167 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(4,182)
10,067 
Shareholders' funds
(4,082)
10,167 
For the period ending 31 May 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 31 December 2025 and were signed on its behalf by
NISHANTHIY SATHIYASELVAN Director Company Registration No. 07067314
- 4 -
NISHA EXPRESS LIMITED Notes to the Accounts for the period from 1 January 2024 to 31 May 2025
1
Statutory information
NISHA EXPRESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07067314. The registered office is Family Shopper, 278-282 High Street, Cheltenham, Gloucestershire, GL50 3HQ, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
74,138 
24,764 
98,902 
At 31 May 2025
74,138 
24,764 
98,902 
Depreciation
At 1 January 2024
35,789 
19,489 
55,278 
Charge for the period
7,669 
1,055 
8,724 
At 31 May 2025
43,458 
20,544 
64,002 
Net book value
At 31 May 2025
30,680 
4,220 
34,900 
At 31 December 2023
38,349 
5,275 
43,624 
- 5 -
NISHA EXPRESS LIMITED Notes to the Accounts for the period from 1 January 2024 to 31 May 2025
5
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
VAT
24,193 
1,812 
Trade creditors
67,562 
15,446 
Taxes and social security
3,342 
3,189 
Other creditors
8,355 
8,815 
Loans from directors
40,682 
41,504 
Accruals
1,200 
1,200 
145,334 
71,966 
6
Creditors: amounts falling due after more than one year
2025 
2023 
£ 
£ 
Bank loans
49,980 
124,426 
7
Average number of employees
During the period the average number of employees was 7 (2023: 7).
- 6 -