NIKOLL LTD - Accounts

NIKOLL LTD
Contents Page
For the year ended 31 July 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

NIKOLL LTD
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,877	0
		8,877	0
Current assets
Debtors		845	0
Cash at bank and in hand		1,236	2,358
		2,081	2,358
Creditors: amount falling due within one year		(1,993)	(2,588)
Net current assets		88	(230)

Total assets less current liabilities		8,965	(230)
Provisions for liabilities		(34)	(34)
Net assets		8,931	(264)

Capital and reserves
Called up share capital		1	1
Profit and loss account		8,930	(265)
Shareholders' funds		8,931	(264)

For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 August 2026 and were signed by:

-------------------------------
Aleksander Isufaj
Director

1

NIKOLL LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

NIKOLL LTD is a private company, limited by shares, registered in , registration number 12725493, registration address 36 Second Avenue, Dagenham, England, RM10 9DU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 August 2025	11,270	11,270
Additions	-	-
Disposals	-	-
At 31 July 2026	11,270	11,270
Depreciation
At 01 August 2025	-	-
Charge for year	2,393	2,393
On disposals	-	-
At 31 July 2026	2,393	2,393
Net book values
Closing balance as at 31 July 2026	8,877	8,877
Opening balance as at 01 August 2025	11,270	11,270

2

Registered Number: 12725493

NIKOLL LTD

Abridged Accounts

Period of accounts Start date: 01 August 2025 End date: 31 July 2026