Nairsyam Limited

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

Registered number: 12858994

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,360		-
Tangible Assets	5		34,270		649

			73,630		649
CURRENT ASSETS
Debtors	6	10,415		8,906
Cash at bank and in hand		633,717		618,404

		644,132		627,310
Creditors: Amounts Falling Due Within One Year	7	(101,471 )		(103,526 )

NET CURRENT ASSETS (LIABILITIES)			542,661		523,784

TOTAL ASSETS LESS CURRENT LIABILITIES			616,291		524,433

Creditors: Amounts Falling Due After More Than One Year	8		(30,820 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,511 )		(123 )

NET ASSETS			578,960		524,310

CAPITAL AND RESERVES
Called up share capital	10		100		100
Revaluation reserve	11		(65,476 )		-
Profit and Loss Account			644,336		524,210

SHAREHOLDERS' FUNDS			578,960		524,310

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Nairsyam Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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

Dr Padmanabha Syam

Director

23/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Nairsyam Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12858994 . The registered office is 23 Azalea Close, Peterborough, PE3 9QU.

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. 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Motor Vehicles	25% RB

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Nairsyam Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Other
	£
Cost or Valuation
As at 1 October 2024	-
Additions	105,836
Revaluations	(65,476 )
Disposals	(1,000 )

As at 30 September 2025	39,360

Net Book Value
As at 30 September 2025	39,360

As at 1 October 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 October 2024	1,578	-	1,578
Additions	-	45,355	45,355

As at 30 September 2025	1,578	45,355	46,933

Depreciation
As at 1 October 2024	929	-	929
Provided during the period	395	11,339	11,734

As at 30 September 2025	1,324	11,339	12,663

...CONTINUED

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Nairsyam Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	254	34,016	34,270

As at 1 October 2024	649	-	649

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,415	8,906

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,583	-
Corporation tax	91,332	98,643
Accruals and deferred income	1,168	949
Directors' loan accounts	388	3,934

	101,471	103,526

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	30,820	-

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,583	-
Later than one year and not later than five years	30,820	-

	39,403	-

	39,403	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Nairsyam Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 October 2024	-	524,210
Profit for year	-	257,626

Deficit on revaluation	(65,476)	-

Other comprehensive income for the year	(65,476 )	-

Total comprehensive income for the year	(65,476)	257,626

Dividends paid	-	(137,500)

As at 30 September 2025	(65,476 )	644,336

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