1 January 2024 false No description of principal activity Taxfiler 2024.6 03441222business:PrivateLimitedCompanyLtd2024-01-012024-09-30 034412222023-12-31 034412222024-01-012024-09-30 03441222business:AuditExempt-NoAccountantsReport2024-01-012024-09-30 03441222business:FilletedAccounts2024-01-012024-09-30 034412222024-09-30 03441222business:Director32024-01-012024-09-30 03441222business:Director42024-01-012024-09-30 03441222business:Director52024-01-012024-09-30 03441222business:RegisteredOffice2024-01-012024-09-30 034412222023-12-31 03441222core:WithinOneYear2024-09-30 03441222core:WithinOneYear2023-12-31 03441222core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 03441222core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 03441222core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 03441222core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 03441222core:PreviouslyStatedAmount2024-09-30 03441222core:PreviouslyStatedAmount2023-12-31 03441222business:SmallEntities2024-01-012024-09-30 03441222countries:EnglandWales2024-01-012024-09-30 03441222core:MotorVehicles2024-01-012024-09-30 03441222core:FurnitureFittings2024-01-012024-09-30 03441222core:IntangibleAssetsOtherThanGoodwill2023-12-31 03441222core:IntangibleAssetsOtherThanGoodwill2024-09-30 03441222core:LandBuildings2023-12-31 03441222core:MotorVehicles2023-12-31 03441222core:FurnitureFittings2023-12-31 03441222core:LandBuildings2024-09-30 03441222core:MotorVehicles2024-09-30 03441222core:FurnitureFittings2024-09-30 03441222core:LandBuildings2024-01-012024-09-30 03441222business:OrdinaryShareClass12024-01-012024-09-30 03441222business:OrdinaryShareClass12023-01-012023-12-31 034412222023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 03441222 (England and Wales)
Nij Enterprises Ltd. Unaudited accounts for the period from 1 January 2024 to 30 September 2024
Nij Enterprises Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nij Enterprises Ltd. Company Information for the period from 1 January 2024 to 30 September 2024
Directors
Mr Manga Singh Dhillon Mr Gurjeet Singh Dhillon Mr Baldeep Singh Dhillon
Company Number
03441222 (England and Wales)
Registered Office
Unit B Endeavour Park London Road Addington West Malling Kent ME19 5SH United Kingdom
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Nij Enterprises Ltd. Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
42,650 
42,650 
Tangible assets
5
487,605 
515,479 
530,255 
558,129 
Current assets
Inventories
12,405 
27,873 
Debtors
6
132,886 
18,300 
Cash at bank and in hand
1,756,779 
1,814,962 
1,902,070 
1,861,135 
Creditors: amounts falling due within one year
7
(343,963)
(279,031)
Net current assets
1,558,107 
1,582,104 
Net assets
2,088,362 
2,140,233 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Profit and loss account
2,087,362 
2,139,233 
Shareholders' funds
2,088,362 
2,140,233 
For the period ending 30 September 2024 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 24 November 2025 and were signed on its behalf by
Mr Gurjeet Singh Dhillon Director Company Registration No. 03441222
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Nij Enterprises Ltd. Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
1
Statutory information
Nij Enterprises Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03441222. The registered office is Unit B Endeavour Park, London Road, Addington West Malling, Kent, ME19 5SH, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
25% reducing balance basis
Fixtures & fittings
10% reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Nij Enterprises Ltd. Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
42,650 
At 30 September 2024
42,650 
Amortisation
At 1 January 2024
- 
At 30 September 2024
- 
Net book value
At 30 September 2024
42,650 
At 31 December 2023
42,650 
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
156,424 
11,200 
870,037 
1,037,661 
At 30 September 2024
156,424 
11,200 
870,037 
1,037,661 
Depreciation
At 1 January 2024
- 
2,800 
519,382 
522,182 
Charge for the period
- 
1,575 
26,299 
27,874 
At 30 September 2024
- 
4,375 
545,681 
550,056 
Net book value
At 30 September 2024
156,424 
6,825 
324,356 
487,605 
At 31 December 2023
156,424 
8,400 
350,655 
515,479 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
111,712 
- 
Other debtors
21,174 
18,300 
132,886 
18,300 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
113,085 
- 
Taxes and social security
179,236 
38,291 
Other creditors
51,642 
240,740 
343,963 
279,031 
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Nij Enterprises Ltd. Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Controlling party
The company is controlled by T&M Dhillon Group Limited which is registered in England.
10
Average number of employees
During the period the average number of employees was 90 (2023: 112).
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