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NICHAU LTD

Registered Number
SC743881
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2025

NICHAU LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | CHAU, Siu Wah
| NI, Xiaoqing

Registered Address | 105 Cortmalaw Crescent
| Glasgow
| G33 1TD

Registered Number | SC743881 (Scotland)

NICHAU LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 1,111,000 |  |  |  | 1,111,000
|  |  |  | 1,111,000 |  |  |  | 1,111,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,035 |  |  |  | 3,121 |  |
Cash at bank and on hand |  | 47,262 |  |  |  | 37,122 |  |
|  | 48,297 |  |  |  | 40,243 |  |
Creditors amounts falling due within one year | 5 | (914,121) |  |  |  | (937,130) |  |
Net current assets (liabilities) |  |  |  | (865,824) |  |  |  | (896,887)
Total assets less current liabilities |  |  |  | 245,176 |  |  |  | 214,113
Creditors amounts falling due after one year | 6 |  |  | (181,995) |  |  |  | (181,995)
Net assets |  |  |  | 63,181 |  |  |  | 32,118
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 63,081 |  |  |  | 32,018
Shareholders' funds |  |  |  | 63,181 |  |  |  | 32,118

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 January 2026, and are signed on its behalf by:
NI, Xiaoqing Director Registered Company No. SC743881

NICHAU LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents the rental income receivable for the year. Income is recognised on the basis of rent due for the period.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Investment property
--- | ---
| Investment properties are shown at their fair value. The surplus or deficit arising from changes in fair value are recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market is not considered to be permanent. This is in accordance with FRS 102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve together with the fair value movement.

| Financial instruments
--- | ---
| Basic financial instruments such as cash, debtors and creditors are measured at transaction price. Financial liabilities classified as payable within one year are not amortised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| The investment property was revalued by the director on 30 April 2025, who deems the cost as appropriate to its current market value.

|  | £
| Fair value at 01 May 24 | 1,111,000
| At 30 April 25 | 1,111,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 50 |  | -
| Prepayments and accrued income | 985 |  | 3,121
| Total | 1,035 |  | 3,121

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 8,578 |  | 8,993
| Other creditors | 886,683 |  | 913,028
| Accrued liabilities and deferred income | 18,860 |  | 15,109
| Total | 914,121 |  | 937,130

| Other creditors represents a loan from directors which is interest free and repayable on demand.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 181,995 |  | 181,995
| Total | 181,995 |  | 181,995

| The loan is secured over the property

7. | Related party transactions
--- | ---
| The loan balance due to the directors amounted to £886,683 (2024: £913,028) at the year end.