REGISTERED NUMBER: 05867082 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2025 TO 31 MARCH 2026

FOR

A NIGAM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Nigam

REGISTERED OFFICE:

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

REGISTERED NUMBER:

05867082 (England and Wales)

ACCOUNTANTS:

Xeinadin

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

FIXED ASSETS

Tangible assets

4

109,529

570,177

Investment property

5

376,550

525,000

486,079

1,095,177

CURRENT ASSETS

Debtors

6

1,433,667

608,663

Cash at bank

4,904

9,887

1,438,571

618,550

CREDITORS

Amounts falling due within one year

7

(130,491

)

(94,558

)

NET CURRENT ASSETS

1,308,080

523,992

TOTAL ASSETS LESS CURRENT LIABILITIES

1,794,159

1,619,169

PROVISIONS FOR LIABILITIES

(27,382

)

(22,827

)

NET ASSETS

1,766,777

1,596,342

CAPITAL AND RESERVES

Called up share capital

150

150

Capital redemption reserve

20

20

Fair value reserve

8

6,315

9,475

Retained earnings

1,760,292

1,586,697

SHAREHOLDERS' FUNDS

1,766,777

1,596,342

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mr A Nigam - Director

1.	STATUTORY INFORMATION

A Nigam Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Going concern

The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

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

Freehold property

-

Nil

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Investment property

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

No depreciation is provided on investment properties which is a departure from the requirements of the Companies Act 2006. In the opinion of the directors these properties are held primarily for their investment potential and so their current value is of more significance than any measure of consumption and to depreciate them would not give a true and fair view. The provisions of the Financial Reporting Standard for Smaller Entities (effective April 2008) in respect of investment properties have therefore been adopted in order to give a true and fair view. If this departure from the Act had not been made, the profit for the year would have been reduced by depreciation. However the amount of the depreciation cannot reasonably be quantified and the amount which might otherwise have been shown cannot be separately identified or quantified.

Taxation

Taxation for the period 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2025

478,870

35,013

5,046

Additions

-

-

4,900

Disposals

(478,870

)

-

-

At 31 March 2026

-

35,013

9,946

DEPRECIATION

At 1 May 2025

-

33,211

5,046

Charge for period

-

331

450

At 31 March 2026

-

33,542

5,496

NET BOOK VALUE

At 31 March 2026

-

1,471

4,450

At 30 April 2025

478,870

1,802

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

89,850

9,745

618,524

Additions

37,397

-

42,297

Disposals

-

-

(478,870

)

At 31 March 2026

127,247

9,745

181,951

DEPRECIATION

At 1 May 2025

345

9,745

48,347

Charge for period

23,294

-

24,075

At 31 March 2026

23,639

9,745

72,422

NET BOOK VALUE

At 31 March 2026

103,608

-

109,529

At 30 April 2025

89,505

-

570,177

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

525,000

Disposals

(148,450

)

At 31 March 2026

376,550

NET BOOK VALUE

At 31 March 2026

376,550

At 30 April 2025

525,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

6,315

Cost

370,235

376,550

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

370,235

515,525

Investment properties were valued on an open market basis on 31 March 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,480

24,000

Amounts owed by group undertakings

-

244,361

Other debtors

328,927

339,649

Directors' current accounts

1,086,260

-

Prepayments

-

653

1,433,667

608,663

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

123,580

87,938

Other creditors

93

-

Accruals and deferred income

6,818

6,620

130,491

94,558

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

9,475

Revaluation in the year

(3,160

)

At 31 March 2026

6,315

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 30 April 2025:

2026

2025

£

£

Mr A Nigam

Balance outstanding at start of period

-

-

Amounts advanced

1,235,393

-

Amounts repaid

(149,133

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,086,260

-

The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

10.	ULTIMATE CONTROLLING PARTY

At the period end date the company is a subsidiary of A Nigam Holdings Limited which is registered at 17 St Peters Place, Fleetwood, Lancashire, FY7 6EB.