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Registered number: 16118514
Nest And Rest Limited
Unaudited Financial Statements
For the Period 4 December 2024 to 31 March 2026
Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
Nest And Rest Limited
Contents
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Nest And Rest Limited
Company Information
For the Period 4 December 2024 to 31 March 2026
Company Information
Directors Dr Reza Roudsari
Mrs Ghazaleh Banani
Company Number 16118514
Registered Office 2 Alvanley Close
Sale
M33 3RD
Accountants Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
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Nest And Rest Limited
Accountant's Report
For the Period 4 December 2024 to 31 March 2026
Accountant's Report
Accountants' report to the directors of Nest And Rest Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 March 2026.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Stefan Alexander Barrett
02/09/2026
Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
Page 2
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Nest And Rest Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16118514
31 March 2026
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 172
172
Creditors: Amounts Falling Due Within One Year 4 (115,559 )
NET CURRENT ASSETS (LIABILITIES) (115,387 )
TOTAL ASSETS LESS CURRENT LIABILITIES (115,387 )
NET LIABILITIES (115,387 )
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account (115,487 )
SHAREHOLDERS' FUNDS (115,387)
For the period ending 31 March 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 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
Dr Reza Roudsari
Director
Mrs Ghazaleh Banani
Director
02/09/2026
The notes on pages 4 to 5 form part of these financial statements.
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Nest And Rest Limited
Notes to the Financial Statements
For the Period 4 December 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
Nest And Rest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16118514 . The registered office is 2 Alvanley Close, Sale, M33 3RD.
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. Going Concern Disclosure
The company has considerable financial resources together with contracts with a number of clients. The director believes that the company is well placed to manage its business risks successfully.
After making enquiries, the director has reasonable expectations that the company has adequate resources to continue in operational existence for a period of at least twelve months and for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Creditors: Amounts Falling Due Within One Year
31 March 2026
£
Trade creditors 462
Other creditors 115,097
115,559
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Nest And Rest Limited
Notes to the Financial Statements (continued)
For the Period 4 December 2024 to 31 March 2026
5. Share Capital
31 March 2026
£
Allotted, Called up and fully paid 100
6. Related Party Transactions
Dr Reza Roudsari is the sole director and shareholder of the company. At 31 March 2026, the company owed £33,694 to Dr Roudsari in respect of a director's loan account. The loan is unsecured, interest-free, and repayable on demand.

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