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Registered number: 02029584
Nirvana Engineering (Stafford) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Nirvana Engineering (Stafford) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nirvana Engineering (Stafford) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02029584

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 443
Tangible Assets | 5 |  | 20,834 |  | 27,782
|  |  | 20,834 |  | 28,225
CURRENT ASSETS
Stocks |  | 67,191 |  | 63,479 |
Debtors | 6 | 505,648 |  | 414,100 |
Cash at bank and in hand |  | 306,065 |  | 428,201 |
|  | 878,904 |  | 905,780 |
Creditors: Amounts Falling Due Within One Year | 7 | (204,820 ) |  | (214,392 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 674,084 |  | 691,388
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 694,918 |  | 719,613
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,209 ) |  | (6,946 )
NET ASSETS |  |  | 689,709 |  | 712,667
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 689,707 |  | 712,665
SHAREHOLDERS' FUNDS |  |  | 689,709 |  | 712,667

Page 1
Page 2
Nirvana Engineering (Stafford) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr R W Shaw Director
1 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Nirvana Engineering (Stafford) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Nirvana Engineering (Stafford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02029584 . The registered office is Office Block Brocton Business Park, Cannock Road, Brocton, Stafford, ST17 0SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of battery racking is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Leasehold improvements | - 10% on cost
Plant & Machinery | - 25% on reducing balance
Motor Vehicles | - 25% on reducing balance
Fixtures & Fittings | - 25% on reducing balance
Computer Equipment | - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
2.5. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.7. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
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Page 4
Nirvana Engineering (Stafford) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.9. Pensions
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
2.10. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 17)
17 17
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 24,107
As at 31 December 2025 | 24,107
Amortisation
As at 1 January 2025 | 23,664
Provided during the period | 443
As at 31 December 2025 | 24,107
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 443

Page 4
Page 5
Nirvana Engineering (Stafford) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold improvements | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 20,629 | 410,964 | 9,500 | 1,353
As at 31 December 2025 | 20,629 | 410,964 | 9,500 | 1,353
Depreciation
As at 1 January 2025 | 20,629 | 387,382 | 5,491 | 1,162
Provided during the period | - | 5,898 | 1,002 | 48
As at 31 December 2025 | 20,629 | 393,280 | 6,493 | 1,210
Net Book Value
As at 31 December 2025 | - | 17,684 | 3,007 | 143
As at 1 January 2025 | - | 23,582 | 4,009 | 191

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 4,072 | 446,518
As at 31 December 2025 | 4,072 | 446,518
Depreciation
As at 1 January 2025 | 4,072 | 418,736
Provided during the period | - | 6,948
As at 31 December 2025 | 4,072 | 425,684
Net Book Value
As at 31 December 2025 | - | 20,834
As at 1 January 2025 | - | 27,782

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 467,439 |  | 376,309
Prepayments and accrued income | 38,209 |  | 37,791
| 505,648 |  | 414,100

Page 5
Page 6
Nirvana Engineering (Stafford) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 71,032 |  | 59,040
Corporation tax | 57,556 |  | 98,328
Other taxes and social security | 24,143 |  | 25,914
VAT | 35,939 |  | 15,015
Other creditors | 3,730 |  | 4,218
Accruals and deferred income | 10,890 |  | 10,653
Directors' loan accounts | 1,530 |  | 1,224
| 204,820 |  | 214,392

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1 each | 2 |  | 2

9. Other financial commitments
Total financial commitments, gurantees and contingencies which are not included in the balance sheet amount to £500,000 (2024: £600,000).
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