2024-05-01 2025-04-30 false Capium Accounts Production 1.1 08483630 2024-05-01 2025-04-30 08483630 bus:FullAccounts 2024-05-01 2025-04-30 08483630 bus:FRS102 2024-05-01 2025-04-30 08483630 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08483630 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08483630 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08483630 2024-05-01 2025-04-30 08483630 2025-04-30 08483630 bus:RegisteredOffice 2024-05-01 2025-04-30 08483630 core:WithinOneYear 2025-04-30 08483630 core:AfterOneYear 2025-04-30 08483630 1 2024-05-01 2025-04-30 08483630 bus:Director1 2024-05-01 2025-04-30 08483630 bus:Director1 2025-04-30 08483630 bus:Director1 2023-05-01 2024-04-30 08483630 2023-05-01 08483630 bus:LeadAgentIfApplicable 2024-05-01 2025-04-30 08483630 2023-05-01 2024-04-30 08483630 2024-04-30 08483630 core:WithinOneYear 2024-04-30 08483630 core:AfterOneYear 2024-04-30 08483630 bus:EntityAccountantsOrAuditors 2023-05-01 2024-04-30 08483630 core:CostValuation core:Non-currentFinancialInstruments 2025-04-30 08483630 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 08483630 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-04-30 08483630 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 08483630 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 08483630 core:Non-currentFinancialInstruments 2025-04-30 08483630 core:Non-currentFinancialInstruments 2024-04-30 08483630 core:ShareCapital 2025-04-30 08483630 core:ShareCapital 2024-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2025-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2024-04-30 08483630 core:ShareCapitalOrdinaryShares 2024-05-01 08483630 core:ShareCapitalOrdinaryShares 2023-05-01 08483630 core:ShareCapitalOrdinaryShares 2024-05-01 2025-04-30 08483630 core:ShareCapitalOrdinaryShares 2023-05-01 2024-04-30 08483630 core:ShareCapitalOrdinaryShares 2025-04-30 08483630 core:ShareCapitalOrdinaryShares 2024-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2024-05-01 08483630 core:RetainedEarningsAccumulatedLosses 2023-05-01 08483630 core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2025-04-30 08483630 core:RetainedEarningsAccumulatedLosses 2024-04-30 08483630 dpl:Item1 2024-05-01 08483630 dpl:Item1 2025-04-30 08483630 dpl:Item1 2023-05-01 08483630 dpl:Item1 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08483630
England and Wales

 

 

 

NICHE TRADING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
Director Ian Wilkinson
Registered Number 08483630
Registered Office 17 Hampden Hill
Ware
Herts
SG12 7JT
Accountants Business Accounting Services (Essex) Ltd
6 Barncroft Close
Highwoods
Colchester
CO4 9SF
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 April 2025.
Principal activities
Principal activity of the company during the financial year was the provision of business support service activities.
Director
The director who served the company throughout the year was as follows:
Ian Wilkinson
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Ian Wilkinson
Director

Date approved: 06 January 2026
2
Report to the directors on the preparation of the unaudited statutory accounts of Niche Trading Limited for the year ended 30 April 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Niche Trading Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Niche Trading Limited, as a body, in accordance with the terms of our engagement letter dated 06 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Niche Trading Limited and state those matters that we have agreed to state to the Board of Directors of Niche Trading Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Niche Trading Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Niche Trading Limited 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 of Niche Trading Limited. You consider that Niche Trading Limited 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 Niche Trading Limited. 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
30 April 2025.



....................................................

Business Accounting Services (Essex) Ltd

6 Barncroft Close
Highwoods
Colchester
CO4 9SF
06 January 2026
3
 
 
Notes
 
2025
£
  2024
£
Current assets      
Stocks 3 950    950 
Cash at bank and in hand 13    9 
963    959 
Creditors: amount falling due within one year 4 (3,727)   (3,631)
Net current assets (2,764)   (2,672)
 
Total assets less current liabilities (2,764)   (2,672)
Net assets (2,764)   (2,672)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (2,765)   (2,673)
Shareholders' funds (2,764)   (2,672)
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 06 January 2026 and were signed by:


-------------------------------
Ian Wilkinson
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2023 1  (2,392) (2,391)
Profit for the year (281) (281)
Total comprehensive income for the year (281) (281)
Total investments by and distributions to owners
At 30 April 2024 1  (2,673) (2,672)
At 01 May 2024 1  (2,674) (2,673)
Profit for the year (91) (91)
Total comprehensive income for the year (91) (91)
Total investments by and distributions to owners
At 30 April 2025 1  (2,765) (2,764)
5
General Information
Niche Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 08483630, registration address 17 Hampden Hill, Ware, Herts, SG12 7JT.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 0 (2024 : 0).
3.

Stocks

2025
£
  2024
£
Stocks 950    950 
950    950 

4.

Creditors: amount falling due within one year

2025
£
  2024
£
Accrued Expenses 851    850 
Directors' Current Accounts 2,876    2,781 
3,727    3,631 

6