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Registered number: 06341964
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| NAGINA WATERS LIMITED
NAGINA WATERS LIMITED REGISTERED NUMBER:06341964 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 646 |  | 646 |
|  | 646 |  | 646 |
Creditors: amounts falling due within one year | 4 | (165,964) |  | (165,964) |
Net current liabilities |  |  | (165,318) |  | (165,318)
Total assets less current liabilities |  |  | (165,318) |  | (165,318)
Net liabilities |  |  | (165,318) |  | (165,318)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (165,319) |  | (165,319)
|  |  | (165,318) |  | (165,318)
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NAGINA WATERS LIMITED REGISTERED NUMBER:06341964 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 For the year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N Waters
Director
Date: 2 April 2026
The notes on page 3 form part of these financial statements. Page 2
NAGINA WATERS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Nagina Waters Limited is a private company, limited by shares, registered in England and Wales, registration number 6341964. Its registered office is 42 South Audley Street, London, W1K 2PS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
At the balance sheet date, the company had net liabilities of £165,318 (2025: £165,318). The director has pledged to provide continuing financial support to assist the company in meeting its obligations and liabilities as they fall due. The director will not seek repayment for amounts owed to her by the company. As a result, the director deems it appropriate to prepare these accounts on a going concern basis.
| 2.3 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 164,164 | 164,164
| Accruals and deferred income | 1,800 | 1,800
|  | 165,964 | 165,964
5. | Related party transactions
| Included within other creditors is a balance of £164,164 due to the director. No interest was charged on the loan. The director will not seek repayment for amounts owed to her by the company for the forseeable future.
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