REGISTERED NUMBER: 10906447 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 FEBRUARY 2025 TO 31 DECEMBER 2025

FOR

BLOSSIER NANDI COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Blossier

R Nandi

REGISTERED OFFICE:

21 Morley Road

London

E10 6LJ

REGISTERED NUMBER:

10906447 (England and Wales)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

FIXED ASSETS

Property, plant and equipment

4

109,259

24,354

CURRENT ASSETS

Inventories

8,000

8,000

Debtors

5

100,589

89,820

Cash at bank

8,845

4,498

117,434

102,318

CREDITORS

Amounts falling due within one year

6

18,510

27,367

NET CURRENT ASSETS

98,924

74,951

TOTAL ASSETS LESS CURRENT LIABILITIES

208,183

99,305

CREDITORS

Amounts falling due after more than one year

7

402,901

335,617

NET LIABILITIES

(194,718

)

(236,312

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

(204,718

)

(246,312

)

(194,718

)

(236,312

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 14 July 2026 and were signed on its behalf by:

V Blossier - Director

1.	STATUTORY INFORMATION

Blossier Nandi Company Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Directors have assessed the company's future projections and cash flow forecasts and believe that the going concern basis of preparation remains appropriate.

TURNOVER

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

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.

Franchise fee has now been fully amortised over its estimated useful life of five years.

TANGIBLE FIXED ASSETS

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

Improvements to property

-

10% straight line basis

Plant and machinery

-

20% straight line basis

Computer equipment

-

20% straight line basis

STOCKS

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

TAXATION

Taxation for the period 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 period 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.

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 period was 2 (2025 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 February 2025

-

32,835

1,576

34,411

Additions

24,347

78,126

161

102,634

At 31 December 2025

24,347

110,961

1,737

137,045

DEPRECIATION

At 1 February 2025

-

9,739

318

10,057

Charge for period

1,193

16,233

303

17,729

At 31 December 2025

1,193

25,972

621

27,786

NET BOOK VALUE

At 31 December 2025

23,154

84,989

1,116

109,259

At 31 January 2025

-

23,096

1,258

24,354

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

100,589

89,820

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

8,756

10,261

Trade creditors

-

287

Taxation and social security

1,166

3,854

Other creditors

8,588

12,965

18,510

27,367

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

-

7,891

Other creditors

402,901

327,726

402,901

335,617

8.	RELATED PARTY DISCLOSURES

Included within other creditors is a total of £402,900 owed to participators of the business. Interest has not been charged on this loan.

9.	GOING CONCERN DISCLOSURE

The company and directors are committed to finding a viable solution to support the company's trading in the future, and on that basis the company is considered a going concern.