Nath Enterprises Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC378282 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Nath Enterprises Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

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

FIXED ASSETS

Intangible assets

4

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

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.

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

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 ) .

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

At 30 September 2024

-

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

Directors' current accounts

13,261

15,008

52,661

50,505

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

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

10.	ULTIMATE CONTROLLING PARTY

There was no overall ultimate controlling party during the year.