1 November 2024 false No description of principal activity Taxfiler 2024.6 11030264 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11030264 2024-10-31 11030264 2024-11-01 2025-10-31 11030264 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 11030264 business:FilletedAccounts 2024-11-01 2025-10-31 11030264 2025-10-31 11030264 business:Director1 2024-11-01 2025-10-31 11030264 business:Director2 2024-11-01 2025-10-31 11030264 business:RegisteredOffice 2024-11-01 2025-10-31 11030264 core:WithinOneYear 2025-10-31 11030264 core:AfterOneYear 2025-10-31 11030264 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 11030264 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 11030264 core:PreviouslyStatedAmount 2025-10-31 11030264 business:SmallEntities 2024-11-01 2025-10-31 11030264 countries:EnglandWales 2024-11-01 2025-10-31 11030264 core:PlantMachinery 2024-11-01 2025-10-31 11030264 core:PlantMachinery 2024-10-31 11030264 core:PlantMachinery 2025-10-31 iso4217:GBP xbrli:pure
Company Registration No. 11030264 (England and Wales)
Nath Brothers Ltd Unaudited accounts for the year ended 31 October 2025
Nath Brothers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Nath Brothers Ltd Company Information for the year ended 31 October 2025
Directors
Ranjit Nath Ranadhir Debnath
Company Number
11030264 (England and Wales)
Registered Office
Raj Mohal 23 Aswell Street Louth Lincolnshire LN11 9BA England
Accountants
Tp Business Consultants Llp 81 Stockport Road Denton Manchester Lancashire M34 6DD
- 3 -
Nath Brothers Ltd Statement of financial position as at 31 October 2025
2025
Notes
£
Fixed assets
Tangible assets
4
1,337
Current assets
Inventories
2,000
Debtors
5
94,503
Cash at bank and in hand
12,472
108,975
Creditors: amounts falling due within one year
6
(22,068)
Net current assets
86,907
Total assets less current liabilities
88,244
Creditors: amounts falling due after more than one year
7
(10,000)
Net assets
78,244
Capital and reserves
Called up share capital
100
Profit and loss account
78,144
Shareholders' funds
78,244
For the year ending 31 October 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 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 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 of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by
Ranjit Nath Director Company Registration No. 11030264
- 4 -
Nath Brothers Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Nath Brothers Ltd is a private company, limited by shares, registered in England and Wales, registration number 11030264. The registered office is Raj Mohal, 23 Aswell Street, Louth, Lincolnshire, LN11 9BA, 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
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
20% Straight line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
5,867
At 31 October 2025
5,867
Depreciation
At 1 November 2024
3,961
Charge for the year
569
At 31 October 2025
4,530
Net book value
At 31 October 2025
1,337
- 5 -
Nath Brothers Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
£
Amounts falling due within one year
Accrued income and prepayments
2,503
Other debtors
92,000
94,503
6
Creditors: amounts falling due within one year
2025
£
Bank loans and overdrafts
8,351
VAT
2,701
Trade creditors
7,221
Taxes and social security
1,170
Other creditors
(24)
Accruals
2,649
22,068
7
Creditors: amounts falling due after more than one year
2025
£
Other creditors
10,000
8
Average number of employees
During the year the average number of employees was 6.
- 6 -