Nara Living Limited

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

Registered number: 16064056

		31 March 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	34,431
Cash at bank and in hand		1

		34,432
Creditors: Amounts Falling Due Within One Year	5	(34,431 )

NET CURRENT ASSETS (LIABILITIES)			1

TOTAL ASSETS LESS CURRENT LIABILITIES			1

NET ASSETS			1

CAPITAL AND RESERVES
Called up share capital	6		1

SHAREHOLDERS' FUNDS			1

For the period ending 31 March 2026 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

G M Livingston

Director

06/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Nara Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16064056 . The registered office is Hornbeam House, Bridge Road, East Molesey, Surrey, KT8 9HH.

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. Significant judgements and estimations

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

2.3. 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 supply of staff. Turnover is reduced for estimated customer rebates and other similar allowances.

2.4. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	31 March 2026
	£
Due within one year
Other debtors	34,431

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Nara Living Limited

Notes to the Financial Statements (continued)

For the Period 6 November 2024 to 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Other creditors	34,431

6. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

7. Related Party Transactions

During the period the Company supplied staff to Sherriff's Gate (Phase 1) Developments Limited for £21,274 and to RCG Coulsdon Limited for £29,788.

Included in other debtors is an amount of £34,431 owed by Sherriff's Gate (Phase 1) Developments Limited which is interest free and repayable on demand.

Included in other creditors is an amount of £34,431 owed to RCG Coulsdon Limited which is interest free and repayable on demand.

G Livingston is a director of Sherriff's Gate (Phase 1) Developments Limited and RCG Coulsdon Limited and has an interest in the entties which owns these companies.

8. Ultimate Controlling Party

The company's ultimate controlling party is G Livingston by virtue of his ownership of 100% of the issued share capital in the company.

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