Registered number
SC775597
Nigiri Holdings Ltd
Filleted Accounts
31 July 2025

Nigiri Holdings Ltd
Registered number: | SC775597
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 1,556 |  |  | 2,165
Debtors | 3 |  | 40 |  |  | -
Cash at bank and in hand |  |  | 3,020 |  |  | 7,412
|  |  | 4,616 |  |  | 9,577
Creditors: amounts falling due within one year | 4 |  | (8,134) |  |  | (15,514)
Net current liabilities |  |  |  | (3,518) |  |  | (5,937)
Net liabilities |  |  |  | (3,518) |  |  | (5,937)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (3,618) |  |  | (6,037)
Shareholder's funds |  |  |  | (3,518) |  |  | (5,937)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Jaspreet Kaur
Director
Approved by the board on 2 December 2025

Nigiri Holdings Ltd
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 7 |  | 8
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 40 |  | -
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accrued expenses | 500 |  | 500
| Taxation and social security costs | 7,065 |  | 5,271
| Other creditors | 569 |  | 9,743
|  |  |  |  |  | 8,134 |  | 15,514
5 | Controlling party
| The director, Jaspreet Kaur, holds a 100% beneficial interest in the share capital of the company.
6 | Other information
| Nigiri Holdings Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 93-95 Cowgate
| Kirkintilloch
| Glasgow
| G66 1JD

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