NKG AUTO LIMITED


Director	DESAI, Yogesh


Registered Address	25 Tybenham Road
	London
	SW19 3LB


Registered Number	09449976 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	30 Sep 2025		31 Mar 2024
		£	£	£	£
Fixed assets
Tangible assets	4		-		3,000
			-		3,000
Current assets
Debtors		11,343		36,722
Cash at bank and on hand		6,737		29,998
		18,080		66,720
Creditors amounts falling due within one year		(19,702)		(47,243)
Net current assets (liabilities)			(1,622)		19,477
Total assets less current liabilities			(1,622)		22,477
Net assets			(1,622)		22,477
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,722)		22,377
Shareholders' funds			(1,622)		22,477

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 12 June 2026, and are signed on its behalf by:

DESAI, Yogesh
Director
Registered Company No. 09449976

NKG AUTO LIMITED

Notes to the Financial Statements
for the period ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The Financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The Financial statements have been prepared on a going concern basis on the assumption that the company will continue to trade in the foreseeable future. The Directors, having made appropriate enquiries, consider that adequate resources exist for the company to continue in operational existence for the foreseeable future; and with the continued support of the company's shareholders, the company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended September 2025.

Going concern

The Financial statements have been prepared on a going concern basis on the assumption that the company will continue to trade in the foreseeable future.  The Directors, having made appropriate enquiries, consider that adequate resources exist for the company to continue in operational existence for the foreseeable future; and with the continued support of the company's shareholders, the company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended September 2025.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Plant and machinery is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Plant and machinery is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	3

2.	Staff Costs
	Staff costs include redundancy costs incurred during the period as part of a restructuring of the company’s operations. These costs form part of the trading loss for the period.

3.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	3,000
	Depreciation and impairment
	Charge for year	3,000
	Net book value
	At 30 September 25	-
	At 31 March 24	3,000

5.	Change in reporting period and impact on comparability
	The accounting period has been extended from 12 months to 18 months ending 30 September 2025. In accordance with corporation tax legislation, the company is required to file two corporation tax returns for the period. The results have been apportioned between the two corporation tax accounting periods.