REGISTERED NUMBER: 04580671 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Nivoshan Uk Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

87

142

Tangible assets

5

2,509

3,341

2,596

3,483

Current assets

Debtors

6

418,789

18,789

Cash at bank

263,989

641,153

682,778

659,942

Creditors

Amounts falling due within one year

7

(430,298

)

(439,406

)

Net current assets

252,480

220,536

Total assets less current liabilities

255,076

224,019

Reserves

Retained earnings

8

255,076

224,019

Shareholders' funds

255,076

224,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 April 2026 and were signed on its behalf by:

Abdul Mohammed - Director

Habibullah Zargarzada - Director

1.	Statutory information

Nivoshan Uk Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04580671

Registered office:

2nd Floor 78 Coombe Road

New Malden

KT3 4QS

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 3 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

7,500

Amortisation

At 1 January 2025

7,358

Charge for year

55

At 31 December 2025

7,413

Net book value

At 31 December 2025

87

At 31 December 2024

142

5.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

16,620

17,990

34,610

Depreciation

At 1 January 2025

15,802

15,467

31,269

Charge for year

201

631

832

At 31 December 2025

16,003

16,098

32,101

Net book value

At 31 December 2025

617

1,892

2,509

At 31 December 2024

818

2,523

3,341

6.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

418,789

18,789

7.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade creditors

35,090

35,089

Corporation tax

88,316

209,958

VAT

154,739

144,359

Other creditors

45,000

45,000

Accrued expenses

107,153

5,000

430,298

439,406

8.

Reserves

Retained

earnings

£

At 1 January 2025

224,019

Profit for the year

264,057

Dividends

(233,000

)

At 31 December 2025

255,076