Nikon Investments Ltd

Nikon Investments Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Nikon Investments Ltd Accountants' Report For the year ended 31 March 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Nikon Investments Ltd for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of Nikon Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Nikon Investments Ltd and state those matters that we have agreed to state to the Board of Nikon Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nikon Investments Ltd and its members as a body for our work or for this report. It is your duty to ensure that Nikon Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Nikon Investments Ltd. You consider that Nikon Investments Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Nikon Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Allazo Ltd 2 Claridge Court Lower Kings Road Berkhamsted HP4 2AF 09 September 2026 1

Nikon Investments Ltd
Accountants' Report
For the year ended 31 March 2026

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Nikon Investments Ltd for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Nikon Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Nikon Investments Ltd and state those matters that we have agreed to state to the Board of Nikon Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nikon Investments Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Nikon Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Nikon Investments Ltd. You consider that Nikon Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Nikon Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
09 September 2026

1

Registered Number: 05748276 Nikon Investments Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £ (as restated)
Fixed assets
Tangible fixed assets	3	700,970	701,294
		700,970	701,294
Current assets
Debtors		676	712
Cash at bank and in hand		17,702	11,643
		18,378	12,355
Creditors: amount falling due within one year		(297,032)	(298,501)
Net current assets		(278,654)	(286,146)

Total assets less current liabilities		422,316	415,148
Provisions for liabilities		(105,100)	(105,181)
Net assets		317,216	309,967

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		317,214	309,965
Shareholders' funds		317,216	309,967

For the year ended 31 March 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

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 09 September 2026 and were signed by:

-------------------------------
Jon Davies
Director

2

Nikon Investments Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Nikon Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 05748276, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, HP4 2AF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Prior period restatement

The prior period has been restated to take account of historic corrections made to the accounts. The effect on the prior period was to decrease the reserves by £2,757. This is not considered material and so a restatement of the prior year is deemed sufficient.

Going concern basis

The proprietors 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 represents rental income receivable in the period from investment properties, exclusive of VAT. Rental income is recognised on a straight-line basis over the term of the lease in accordance with the accruals concept.

The companys turnover is derived entirely from the letting of investment properties and is generated within the United Kingdom.

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 companys 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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.

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:

Fixtures and Fittings

25% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Financial instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Investment properties	Total
	£	£	£
At 01 April 2025	2,300	700,000	702,300
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	2,300	700,000	702,300
Depreciation
At 01 April 2025	1,006	-	1,006
Charge for year	324	-	324
On disposals	-	-	-
At 31 March 2026	1,330	-	1,330
Net book values
Closing balance as at 31 March 2026	970	700,000	700,970
Opening balance as at 01 April 2025	1,294	700,000	701,294

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Ordinary shares of £1.00 each	2		2
	2		2

5.	Related Party - Directors' Loan Account At the balance sheet date, the company owed the director £290,235 (2025: £289,822). The loan is unsecured, interest-free, and repayable on demand. There are no fixed repayment terms.

3

Registered Number: 05748276
England and Wales
NIKON INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026