Company Registration No. 13566072 (England and Wales)
NIMROUX LTD
Unaudited accounts
for the year ended 31 August 2025
NIMROUX LTD
Unaudited accounts
Contents
NIMROUX LTD
Company Information
for the year ended 31 August 2025
Directors
Mr Joey BEN-YOAV
Mr Yoav BEN-YOAV
Company Number
13566072 (England and Wales)
Registered Office
72 Charteris Road
London
NW6 7EX
United Kingdom
NIMROUX LTD
Statement of financial position
as at 31 August 2025
Investment property
1,211,132
1,202,011
Cash at bank and in hand
351
576
Creditors: amounts falling due within one year
(400)
-
Net current assets
66,314
108,529
Total assets less current liabilities
1,277,446
1,310,540
Creditors: amounts falling due after more than one year
(1,424,868)
(1,376,894)
Net liabilities
(147,422)
(66,354)
Called up share capital
200
200
Profit and loss account
(147,622)
(66,554)
Shareholders' funds
(147,422)
(66,354)
For the year ending 31 August 2025 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Mr Yoav BEN-YOAV
Director
Company Registration No. 13566072
NIMROUX LTD
Notes to the Accounts
for the year ended 31 August 2025
NIMROUX LTD is a private company, limited by shares, registered in England and Wales, registration number 13566072. The registered office is 72 Charteris Road, London, NW6 7EX, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a
financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be
received net of impairment.
Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the
asset or settle the liability simultaneously.
NIMROUX LTD
Notes to the Accounts
for the year ended 31 August 2025
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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
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Average number of employees
During the year the average number of employees was 0 (2024: 0).