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Registered number: 13555412
Nijjer Accountants Limited
Financial Statements
For the Period 1 December 2024 to 31 March 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Nijjer Accountants Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Nijjer Accountants Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13555412

| 31 March 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 137,336 |  | 144,149
|  |  | 137,336 |  | 144,149
CURRENT ASSETS
Debtors | 5 | 184,155 |  | 258,476 |
Cash at bank and in hand |  | 69,409 |  | 69,816 |
|  | 253,564 |  | 328,292 |
Creditors: Amounts Falling Due Within One Year | 6 | (258,566 ) |  | (238,864 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,002 ) |  | 89,428
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 132,334 |  | 233,577
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (25,104 ) |  | (29,204 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,032 ) |  | (15,838 )
NET ASSETS |  |  | 92,198 |  | 188,535
CAPITAL AND RESERVES
Called up share capital | 8 |  | 400 |  | 400
Profit and Loss Account |  |  | 91,798 |  | 188,135
SHAREHOLDERS' FUNDS |  |  | 92,198 |  | 188,535

Page 1
Page 2
Nijjer Accountants Limited
Balance Sheet (continued)
As At 31 March 2025
For the period ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Surjit Nijjer Director
23 March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Nijjer Accountants Limited
Statement of Changes in Equity
For the Period 1 December 2024 to 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 December 2023 | 400 | 348,275 | 348,675
Profit for the year and total comprehensive income | - | 173,360 | 173,360
Dividends paid | - | (333,500) | (333,500)
As at 30 November 2024 and 1 December 2024 | 400 | 188,135 | 188,535
Profit for the period and total comprehensive income | - | 35,663 | 35,663
Dividends paid | - | (132,000) | (132,000)
As at 31 March 2025 | 400 | 91,798 | 92,198

Page 3
Page 4
Nijjer Accountants Limited
Notes to the Financial Statements
For the Period 1 December 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Nijjer Accountants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13555412 . The registered office is 5-7 Station Road, Longfield, Kent, DA3 7QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0
Motor Vehicles | 25%
Fixtures & Fittings | 20%
Computer Equipment | 25%

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 10 (2024: 9)
10 9
Page 4
Page 5
Nijjer Accountants Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 48,908 | 36,702 | 106,724 | 14,083 | 206,417
Additions | - | - | - | 536 | 536
Disposals | - | - | - | (805 ) | (805 )
As at 31 March 2025 | 48,908 | 36,702 | 106,724 | 13,814 | 206,148
Depreciation
As at 1 December 2024 | - | 9,176 | 46,225 | 6,867 | 62,268
Provided during the period | - | 2,293 | 4,033 | 218 | 6,544
As at 31 March 2025 | - | 11,469 | 50,258 | 7,085 | 68,812
Net Book Value
As at 31 March 2025 | 48,908 | 25,233 | 56,466 | 6,729 | 137,336
As at 1 December 2024 | 48,908 | 27,526 | 60,499 | 7,216 | 144,149

5. Debtors

| 31 March 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 116,062 |  | 204,149
Other debtors | 68,093 |  | 54,327
| 184,155 |  | 258,476

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42,588 |  | 49,740
Other loans | 13,166 |  | 12,370
Other creditors | 45,227 |  | 27,846
Taxation and social security | 157,585 |  | 148,908
| 258,566 |  | 238,864

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 25,104 |  | 29,204

Page 5
Page 6
Nijjer Accountants Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 March 2025
8. Share Capital

| 31 March 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

Page 6