NEGSAN LIMITED

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

Registered number: 14593473

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		482		642

			482		642
CURRENT ASSETS
Debtors	5	7,001		14,043
Cash at bank and in hand		291,776		194,921

		298,777		208,964
Creditors: Amounts Falling Due Within One Year	6	(108,667 )		(94,922 )

NET CURRENT ASSETS (LIABILITIES)			190,110		114,042

TOTAL ASSETS LESS CURRENT LIABILITIES			190,592		114,684

NET ASSETS			190,592		114,684

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			190,492		114,584

SHAREHOLDERS' FUNDS			190,592		114,684

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NEGSAN LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mrs Negar Baha Director	Mr Sassan Rezaei Director
12 October 2026

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

1. General Information

NEGSAN LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14593473 . The registered office is G-05 Davenport House, 16 Pepper Street, London, E14 9RP.

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. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing Balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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NEGSAN LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	700

As at 31 January 2026	700

Depreciation
As at 1 February 2025	58
Provided during the period	160

As at 31 January 2026	218

Net Book Value
As at 31 January 2026	482

As at 1 February 2025	642

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,960	14,002
Other taxes and social security	41	41

	7,001	14,043

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	128	128
Corporation tax	32,173	34,920
VAT	11,000	13,070
Accruals and deferred income	1,950	1,650
Directors' loan accounts	63,416	45,154

	108,667	94,922

7. Share Capital

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

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NEGSAN LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	26,667	26,667

9. Related Party Transactions

Included in the creditors falling due within one year is an amount of £63,416 (2025: £45,154) payable to the directors. The loan is interest free.

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