Namu Limited Filleted Accounts Cover
Namu Limited
Company No. 08317874
Information for Filing with The Registrar
31 December 2025
Namu Limited Balance Sheet Registrar
at
31 December 2025
Company No.
08317874
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
3,7164,954
Investment property
5
10,225,00010,150,000
10,228,71610,154,954
Current assets
Debtors
6
761,306537,477
Cash at bank and in hand
157,642177,172
918,948714,649
Creditors: Amount falling due within one year
7
(102,068)
(93,747)
Net current assets
816,880620,902
Total assets less current liabilities
11,045,59610,775,856
Creditors: Amounts falling due after more than one year
8
(7,446,759)
(7,446,759)
Provisions for liabilities
Deferred taxation
(273,584)
(254,834)
Net assets
3,325,2533,074,263
Capital and reserves
Called up share capital
5050
Profit and loss account
10
3,325,2033,074,213
Total equity
3,325,2533,074,263
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 05 June 2026 and signed on its behalf by:
N.P. Manzoor
Director
05 June 2026
Namu Limited Notes to the Accounts Registrar
for the year ended 31 December 2025
1
General information
Namu Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08317874
Its registered office is:
Suite G1
Hartsbourne House
Delta Gain
Watford
WD19 5EF
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in Great British Pounds (£) which is the functional and presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
2
Accounting policies
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and the future periods where the revision affects both current and future periods.
Turnover
Turnover comprises rental income receivable in the year. Rental income is recognised on an accrual basis as it falls due.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 January 2025
109,294109,294
At 31 December 2025
109,294109,294
Depreciation
At 1 January 2025
104,340104,340
Charge for the year
1,2381,238
At 31 December 2025
105,578105,578
Net book values
At 31 December 2025
3,7163,716
At 31 December 2024
4,954
4,954
5
Investment property
Investment Property
£
Valuation
At 1 January 2025
10,150,000
Revaluation
75,000
At 31 December 2025
10,225,000
Investment properties were last revalued as at 31 December 2024 by Savills estate agents. The valuer had used the Investment Method to value the properties. The director believes that there has not been significant movement in the property market during the year to 31 December 2025.
6
Debtors
2025
2024
£
£
Amounts owed by group undertakings
681,350446,850
Other debtors
39,15538,012
Prepayments and accrued income
40,80152,615
761,306537,477
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Trade creditors
2,343443
Other creditors
39,15538,012
Accruals and deferred income
60,57055,292
102,06893,747
8
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other creditors
7,446,7597,446,759
7,446,7597,446,759
9
Share Capital
Fully paid 50 ordinary shares of £1 each.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Contingent Assets/Liabilities
The lender has fixed and floating charge against all the properties of the company.
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