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REGISTERED NUMBER: SC378282 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Nath Enterprises Limited

Nath Enterprises Limited (Registered number: SC378282)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Nath Enterprises Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | R Marwaha

| R Marwaha

| N Marwaha

| REGISTERED OFFICE: | 721-723 Great Western Road

| Glasgow

| G12 8QX

| REGISTERED NUMBER: | SC378282 (Scotland)

| ACCOUNTANTS: | KPP Glasgow South Ltd

| Chartered Certified Accountants

| Unit 3 , 37 Rosyth Road

| Morris Park

| Glasgow

| G5 0YE

Nath Enterprises Limited (Registered number: SC378282)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 9,353 |  | 9,353 |  |

Tangible assets | 5 | 28,490 |  | 33,517 |  |

37,843 |  | 42,870 |  |

CURRENT ASSETS

Stocks | 6 | 1,826 |  | 3,269 |  |

Debtors | 7 | 52,661 |  | 50,505 |  |

Cash at bank and in hand | 5,740 |  | 3,019 |  |

60,227 |  | 56,793 |  |

CREDITORS

Amounts falling due within one year | 8 | 76,280 |  | 163,572 |  |

NET CURRENT LIABILITIES | (16,053 | ) | (106,779 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,790 |  | (63,909 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 21,788 |  | (63,911 | ) |

SHAREHOLDERS' FUNDS | 21,790 |  | (63,909 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Nath Enterprises Limited (Registered number: SC378282)

Balance Sheet - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

R Marwaha - Director

Nath Enterprises Limited (Registered number: SC378282)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Nath Enterprises Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the 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.

| Turnover

| Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| 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.

| Stamp Duty are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 20 ) .

Nath Enterprises Limited (Registered number: SC378282)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Stamp |

| Goodwill |  | Duty |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 119,999 |  | 9,353 |  | 129,352 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 119,999 |  | - |  | 119,999 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 9,353 |  | 9,353 |  |

| At 30 September 2024 | - |  | 9,353 |  | 9,353 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 111,753 |  | 2,185 |  | 113,938 |  |

| DEPRECIATION

| At 1 October 2024 | 78,605 |  | 1,816 |  | 80,421 |  |

| Charge for year | 4,972 |  | 55 |  | 5,027 |  |

| At 30 September 2025 | 83,577 |  | 1,871 |  | 85,448 |  |

| NET BOOK VALUE

| At 30 September 2025 | 28,176 |  | 314 |  | 28,490 |  |

| At 30 September 2024 | 33,148 |  | 369 |  | 33,517 |  |

6. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Stocks | 1,826 |  | 3,269 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 38,400 |  | 34,497 |  |

| Prepayments | 1,000 |  | 1,000 |  |

| Directors' current accounts | 13,261 |  | 15,008 |  |

52,661 |  | 50,505 |  |

Nath Enterprises Limited (Registered number: SC378282)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other loans | 17,828 |  | 31,631 |  |

| Trade creditors | 6,564 |  | 1,149 |  |

| Social security and other taxes | 19,432 |  | 9,262 |  |

| VAT | 37,085 |  | 36,671 |  |

| Other creditors | 5,100 |  | 5,100 |  |

| Penny Black Glasgow ltd | (12,647 | ) | 77,172 |  |

| Accruals | 2,918 |  | 2,587 |  |

76,280 |  | 163,572 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | ULTIMATE CONTROLLING PARTY

| There was no overall ultimate controlling party during the year.