Company Registration No. 13890217 (England and Wales)
Nitya Investments Limited
Unaudited accounts
for the year ended 28 February 2026
Nitya Investments Limited
Unaudited accounts
Contents
Nitya Investments Limited
Company Information
for the year ended 28 February 2026
Company Number
13890217 (England and Wales)
Registered Office
23 Valentine Avenue
Bexley
Kent
DA5 3HF
England
Accountants
Valuemaven Business Services (UK) Limited
7 Lita Mews
Romford
London
RM1 3FG
Nitya Investments Limited
Statement of financial position
as at 28 February 2026
Tangible assets
1,350
448,062
Investment property
449,353
-
Cash at bank and in hand
11,229
6,325
Creditors: amounts falling due within one year
(421,769)
(434,682)
Net current liabilities
(410,540)
(428,355)
Called up share capital
2
2
Profit and loss account
40,161
19,705
Shareholders' funds
40,163
19,707
For the year ending 28 February 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 director acknowledges his 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 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 and authorised for issue on 17 August 2026 and were signed on its behalf by
N K Wadhwa
Director
Company Registration No. 13890217
Nitya Investments Limited
Notes to the Accounts
for the year ended 28 February 2026
Nitya Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 13890217. The registered office is 23 Valentine Avenue, Bexley, Kent, DA5 3HF, England.
2
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Nitya Investments Limited
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 March 2025
449,353
2,700
452,053
Transfer to investment property
(449,353)
-
(449,353)
At 28 February 2026
-
2,700
2,700
At 1 March 2025
3,316
675
3,991
Charge for the year
-
675
675
Surplus on revaluation
(3,316)
-
(3,316)
At 28 February 2026
-
1,350
1,350
At 28 February 2026
-
1,350
1,350
At 28 February 2025
446,037
2,025
448,062
Transfers from tangible fixed assets
449,353
At 28 February 2026
449,353
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,179
2,964
Loans from directors
417,122
431,500
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).