Nishkams Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05461333

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		56,786		75,713
Investment Properties	5		2,136,423		1,950,000

			2,193,209		2,025,713
CURRENT ASSETS
Stocks	6	50,750		52,250
Debtors	7	3,046		307
Cash at bank and in hand		91,144		200,829

		144,940		253,386
Creditors: Amounts Falling Due Within One Year	8	(86,697 )		(90,476 )

NET CURRENT ASSETS (LIABILITIES)			58,243		162,910

TOTAL ASSETS LESS CURRENT LIABILITIES			2,251,452		2,188,623

Creditors: Amounts Falling Due After More Than One Year	9		(241,163 )		(259,369 )

NET ASSETS			2,010,289		1,929,254

CAPITAL AND RESERVES
Called up share capital	10		100		100
Revaluation reserve	11		256,352		256,352
Profit and Loss Account			1,753,837		1,672,802

SHAREHOLDERS' FUNDS			2,010,289		1,929,254

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Nishkams Limited

Balance Sheet (continued)

As At 31 March 2026

For the year 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

Mr K Patel

Director

09/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nishkams Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05461333 . The registered office is 14 Perch Close, Daventry, Northamptonshire, NN11 8YY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Car	25% on Reducing Balance
Motor Van	25% on Reducing Balance
Fixtures, Fittings & Equipment	25% on Reducing Balance

2.4. Investment Properties

Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 8)

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Nishkams Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Car	Motor Van	Fixtures, Fittings & Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	86,190	17,062	323,209	426,461

As at 31 March 2026	86,190	17,062	323,209	426,461

Depreciation
As at 1 April 2025	49,828	14,785	286,135	350,748
Provided during the period	9,090	569	9,268	18,927

As at 31 March 2026	58,918	15,354	295,403	369,675

Net Book Value
As at 31 March 2026	27,272	1,708	27,806	56,786

As at 1 April 2025	36,362	2,277	37,074	75,713

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	1,950,000
Additions	186,423

As at 31 March 2026	2,136,423

6. Stocks

	2026	2025
	£	£
Stock	50,750	52,250

7. Debtors

	2026	2025
	£	£
Due within one year
Other Debtors & Prepayments	3,046	307

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Nishkams Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,962	6,962
Trade creditors	17,694	24,170
Bank loans and overdrafts	18,465	23,942
Corporation tax	25,573	25,121
Paye Creditor	4,722	411
Vat Creditor	8,740	5,202
Other Creditors & Accruals	4,541	4,668

	86,697	90,476

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	32,486	39,448
Bank loans	61,459	75,990
Rent Deposits	5,500	8,200
Directors loan account	141,718	135,731

	241,163	259,369

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	256,352	1,672,802
Profit for the year and total comprehensive income	-	81,835

Dividends paid	-	(800)

As at 31 March 2026	256,352	1,753,837

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