REGISTERED NUMBER: 14584833 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

NDH Retail Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Anilkumar Pragjibhai Gajera

Mrs Vaishalibahen Anilkumar Gajera

Mr Honey Navghanbhai Bharwad

REGISTERED OFFICE:

155 Wolverhampton Road

Oldbury

England

B68 0NB

REGISTERED NUMBER:

14584833 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

170,000

170,000

Property, plant and equipment

5

27,863

31,687

197,863

201,687

CURRENT ASSETS

Inventories

16,428

19,190

Debtors

6

333,872

14,164

Cash at bank and in hand

36,442

45,214

386,742

78,568

CREDITORS

Amounts falling due within one year

7

8,703

27,574

NET CURRENT ASSETS

378,039

50,994

TOTAL ASSETS LESS CURRENT LIABILITIES

575,902

252,681

CREDITORS

Amounts falling due after more than one year

8

627,662

308,575

NET LIABILITIES

(51,760

)

(55,894

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(51,860

)

(55,994

)

SHAREHOLDERS' FUNDS

(51,760

)

(55,894

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Mr Anilkumar Pragjibhai Gajera - Director

1.	STATUTORY INFORMATION

NDH Retail 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

Revenue 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.

Plant and machinery etc

-

15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

170,000

NET BOOK VALUE

At 31 January 2026

170,000

At 31 January 2025

170,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

37,346

Additions

1,093

At 31 January 2026

38,439

DEPRECIATION

At 1 February 2025

5,659

Charge for year

4,917

At 31 January 2026

10,576

NET BOOK VALUE

At 31 January 2026

27,863

At 31 January 2025

31,687

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

7,333

7,333

Other debtors

326,539

6,831

333,872

14,164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

4,108

5,914

Taxation and social security

971

2,977

Other creditors

3,624

18,683

8,703

27,574

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

627,662

308,575

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................