Nirmarc Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08279351

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,323		11,479

			9,323		11,479
CURRENT ASSETS
Stocks	5	56,409		56,409
Debtors	6	165,000		169,000
Cash at bank and in hand		46		1,060

		221,455		226,469
Creditors: Amounts Falling Due Within One Year	7	(90,164 )		(53,662 )

NET CURRENT ASSETS (LIABILITIES)			131,291		172,807

TOTAL ASSETS LESS CURRENT LIABILITIES			140,614		184,286

Creditors: Amounts Falling Due After More Than One Year	8		-		(9,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,695 )		(2,695 )

NET ASSETS			137,919		172,424

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			137,819		172,324

SHAREHOLDERS' FUNDS			137,919		172,424

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Nirmarc Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

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

Mr Channan Dhindsa Director	Mrs Jaspreet Dhindsa Director
28/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Nirmarc Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08279351 . The registered office is The Tax Partnership, 2 Cheapside, Derby, DE1 1BR.

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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	14,941	21,285	36,226

As at 30 November 2025	14,941	21,285	36,226

Depreciation
As at 1 December 2024	7,785	16,962	24,747
Provided during the period	1,073	1,083	2,156

As at 30 November 2025	8,858	18,045	26,903

...CONTINUED

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Nirmarc Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	6,083	3,240	9,323

As at 1 December 2024	7,156	4,323	11,479

5. Stocks

	2025	2024
	£	£
Stock	56,409	56,409

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	4,000
Due after more than one year
Amounts owed by participating interests	165,000	165,000

	165,000	169,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,200	-
Bank loans and overdrafts	9,167	10,000
Other creditors	79,672	43,662
Taxation and social security	125	-

	90,164	53,662

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	9,167

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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