Nashi Drinks Ltd

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

Registered number: 15916382

		31 August 2025
	Notes	£	£
CURRENT ASSETS
Stocks	4	8,783
Debtors	5	468
Cash at bank and in hand		3,980

		13,231
Creditors: Amounts Falling Due Within One Year	6	(1,108 )

NET CURRENT ASSETS (LIABILITIES)			12,123

TOTAL ASSETS LESS CURRENT LIABILITIES			12,123

Creditors: Amounts Falling Due After More Than One Year	7		(15,478 )

NET LIABILITIES			(3,355 )

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			(3,357 )

SHAREHOLDERS' FUNDS			(3,355)

For the period ending 31 August 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

T Jackson

Director

8th May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Nashi Drinks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15916382 . The registered office is 124 City Road , London , EC1V 2NX.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Reporting period

The financial statements are the company's first since incorporation. The reporting period is 25th August 2024 to 31st August 2025, a period of more than a year.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Stocks

	31 August 2025
	£
Stock	8,783

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Nashi Drinks Ltd

Notes to the Financial Statements (continued)

For the Period 25 August 2024 to 31 August 2025

5. Debtors

	31 August 2025
	£
Due within one year
Prepayments and accrued income	468

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025
	£
Accruals and deferred income	1,108

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

	31 August 2025
	£
Other creditors	15,478

8. Share Capital

	31 August 2025
	£
Allotted, Called up and fully paid	2

9. Related Party Transactions

Included within Other Creditors are loans from related parties amounting to £15,478. These loans are unsecured, interest free and repayable on demand.

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