REGISTERED NUMBER: 15729079 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Nissi FS Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T J Poll

R K Poll

REGISTERED OFFICE:

36 Renfrew Road

Ipswich

IP4 3EZ

REGISTERED NUMBER:

15729079 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

1,958

2,432

CURRENT ASSETS

Debtors

5

564

443

Cash at bank

25,595

21,175

26,159

21,618

CREDITORS

Amounts falling due within one year

6

27,882

9,491

NET CURRENT (LIABILITIES)/ASSETS

(1,723

)

12,127

TOTAL ASSETS LESS CURRENT LIABILITIES

235

14,559

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

233

14,557

SHAREHOLDERS' FUNDS

235

14,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

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

R K Poll - Director

1.	STATUTORY INFORMATION

Nissi FS Ltd is a private company, limited by shares , registered in England and Wales. 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

33% on cost

Computer equipment

-

33% on cost

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 statement of financial position date.

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.

Going concern

Despite net current liabilities of £1,723 at 31 March 2026 these accounts have been prepared on a going concern basis. The directors have reviewed future cashflows of the company and have expressed their willingness to financially support the company for the foreseeable future and therefore consider the going concern basis appropriate for the preparation of these accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2025

562

3,015

3,577

Additions

369

592

961

At 31 March 2026

931

3,607

4,538

Depreciation

At 1 April 2025

140

1,005

1,145

Charge for year

233

1,202

1,435

At 31 March 2026

373

2,207

2,580

Net book value

At 31 March 2026

558

1,400

1,958

At 31 March 2025

422

2,010

2,432

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

564

443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Taxation and social security

13,530

8,138

Other creditors

14,352

1,353

27,882

9,491

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

5,076

-

8.	RELATED PARTY DISCLOSURES

Directors:

R K Poll

Mrs T J Poll

At 31 March 2026 the company owed the directors £13,452. The balance owed, included within other creditors, is made up of business expenses not yet reimbursed and declared dividends directly credited to the directors' loan account. The loan balance is repayable to the directors on demand.