ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 12357779

NAMASKARAM LONDON LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

NAMASKARAM LONDON LIMITED

REGISTERED NUMBER: 12357779

BALANCE SHEET

AS AT 31 MARCH 2026

	31 March	31 December
	2026	2024
Note	£	£

Fixed assets
Tangible assets	4		9,282		-
			9,282		-
Current assets
Stocks		5,000		-
Debtors: amounts falling due within one year	5	509,767		130,717
Cash at bank and in hand	6	34,612		7,780
		549,379		138,497
Creditors: amounts falling due within one year	7	(722,068)		(235,775)
Net current liabilities			(172,689)		(97,278)
Total assets less current liabilities			(163,407)		(97,278)

Net liabilities			(163,407)		(97,278)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(163,507)	(97,378)
	(163,407)	(97,278)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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NAMASKARAM LONDON LIMITED

REGISTERED NUMBER: 12357779

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

................................................

Swati Kandala

Director

Date: 22 October 2026

The notes on pages 4 to 8 form part of these financial statements.

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		NAMASKARAM LONDON LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 MARCH 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	100	(83,270)	(83,170)

Loss for the year	-	(14,108)	(14,108)

At 1 January 2025	100	(97,378)	(97,278)

Loss for the period	-	(66,129)	(66,129)
At 31 March 2026	100	(163,507)	(163,407)

The notes on pages 4 to 8 form part of these financial statements.

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NAMASKARAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

NAMASKARAM LONDON LIMITED is a private company, limited by shares, registered in , registration number 12357779, registration address 25 Pampisford Road, Croydon, CR8 2NG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The directors have prepared the financial statements on a going concern basis. The company is reliant on the continued financial support of its parent company/directors. While this dependency represents a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern, the directors have received confirmation that such support will continue for at least twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on a going concern basis.

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NAMASKARAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

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NAMASKARAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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NAMASKARAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

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.

Employees

The average monthly number of employees, including directors, during the period was 12 (2024 - 4).

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	Additions	9,481
	At 31 March 2026	9,481
	Depreciation
	Charge for the period on owned assets	199
	At 31 March 2026	199
	Net book value
	At 31 March 2026	9,282
	At 31 December 2024	-

Debtors

					31 March	31 December
					2026	2024
					£	£

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NAMASKARAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

5.Debtors (continued)

Trade debtors	5,362	75,233
Amounts owed by group undertakings	484,144	41,745
Other debtors	20,261	13,739
	509,767	130,717

Cash at bank and in hand	34,612	7,780
	34,612	7,780

Bank loans	10,833	30,694
Trade creditors	56,177	95,594
Amounts owed to group undertakings	521,213	108,765
Other taxation and social security	97,290	-
Other creditors	3,296	722
Accruals and deferred income	33,259	-
	722,068	235,775

8.	Related party transactions
	At 31 March 2026, the company was owed £81,177.69 by Curry on Naanstop Limited and owed £124,246.00 to Curry on Naanstop Restaurants Limited, both being related parties under common control. The outstanding balances are unsecured, interest-free and repayable on demand.

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