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Company Registration No. 03843022 (England and Wales)
N K Enterprises Ltd Unaudited accounts for the year ended 31 December 2025
N K Enterprises Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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N K Enterprises Ltd Company Information for the year ended 31 December 2025
Directors
Dipak Kondhia Jyoti Kondhia Naren Kondhia Avni Kondhia
Secretary
Dipak Kondhia
Company Number
03843022 (England and Wales)
Registered Office
8 PINNER VIEW HARROW MIDDLESEX HA1 4QA GB
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of N K Enterprises Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of N K Enterprises Ltd for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of N K Enterprises Ltd, as a body, in accordance with the terms of our engagement letter dated 21 August 2020. Our work has been undertaken solely to prepare for your approval the accounts of N K Enterprises Ltd and state those matters that we have agreed to state to the Board of Directors of N K Enterprises Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N K Enterprises Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that N K Enterprises 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 N K Enterprises Ltd. You consider that N K Enterprises 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 N K Enterprises 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.
A J Shah and Company Chartered Accountants 8 Pinner View Harrow Middlesex HA1 4QA 22 August 2026
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N K Enterprises Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
16,225 
491 
Current assets
Inventories
231,890 
227,940 
Debtors
5
7,563 
7,563 
Cash at bank and in hand
373,470 
219,253 
612,923 
454,756 
Creditors: amounts falling due within one year
6
(139,616)
(79,562)
Net current assets
473,307 
375,194 
Total assets less current liabilities
489,532 
375,685 
Creditors: amounts falling due after more than one year
7
- 
(4,158)
Net assets
489,532 
371,527 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
489,530 
371,525 
Shareholders' funds
489,532 
371,527 
For the year ending 31 December 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 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 of Directors and authorised for issue on 22 August 2026 and were signed on its behalf by
Jyoti Kondhia Director Company Registration No. 03843022
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N K Enterprises Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
N K Enterprises Ltd is a private company, limited by shares, registered in England and Wales, registration number 03843022. The registered office is 8 PINNER VIEW, HARROW, MIDDLESEX, HA1 4QA, GB.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
2%
Plant & machinery
10%
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
880 
48,802 
49,682 
Additions
- 
15,752 
15,752 
At 31 December 2025
880 
64,554 
65,434 
Depreciation
At 1 January 2025
391 
48,800 
49,191 
Charge for the year
18 
- 
18 
At 31 December 2025
409 
48,800 
49,209 
Net book value
At 31 December 2025
471 
15,754 
16,225 
At 31 December 2024
489 
2 
491 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
7,563 
7,563 
- 6 -
N K Enterprises Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,409 
10,648 
VAT
17,099 
199 
Trade creditors
486 
13,226 
Taxes and social security
35,241 
10,932 
Other creditors
5,623 
2,703 
Loans from directors
55,213 
5,009 
Accruals
21,545 
36,845 
139,616 
79,562 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,158 
8
Loans to directors
Amounts due to directors at the balance sheet date is (£55,214 CR (2024: £5,009 CR). The balance arose as a series of small loans. During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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