Company Registration No. SC755882 (Scotland)
S&D Nanda T/a MB Glasgow Ltd
Unaudited accounts
for the year ended 31 January 2026
S&D Nanda T/a MB Glasgow Ltd
Unaudited accounts
Contents
S&D Nanda T/a MB Glasgow Ltd
Company Information
for the year ended 31 January 2026
Directors
VICKY NANDA
SATISH NANDA
SAROJ NANDA
PALLAVI NANDA
Company Number
SC755882 (Scotland)
Registered Office
Brand Jamieson & Co
2 Victoria Place
Rutherglen
Glasgow
Lanarkshire
G73 2JP
Scotland
Accountants
brand jamieson co
2 Victoria Place
Rutherglen
Glasgow
G73 2JP
S&D Nanda T/a MB Glasgow Ltd
Statement of financial position
as at 31 January 2026
Intangible assets
148,138
156,603
Tangible assets
35,045
40,576
Cash at bank and in hand
28,778
102,598
Creditors: amounts falling due within one year
(99,335)
(109,591)
Net current (liabilities)/assets
(70,109)
63
Total assets less current liabilities
113,074
197,242
Creditors: amounts falling due after more than one year
(111,037)
(122,850)
Called up share capital
4
4
Profit and loss account
2,033
74,388
Shareholders' funds
2,037
74,392
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
VICKY NANDA
Director
Company Registration No. SC755882
S&D Nanda T/a MB Glasgow Ltd
Notes to the Accounts
for the year ended 31 January 2026
S&D Nanda T/a MB Glasgow Ltd is a private company, limited by shares, registered in Scotland, registration number SC755882. The registered office is Brand Jamieson & Co, 2 Victoria Place, Rutherglen, Glasgow, Lanarkshire, G73 2JP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 1 February 2025
169,300
At 31 January 2026
169,300
At 31 January 2026
148,138
At 31 January 2025
156,603
S&D Nanda T/a MB Glasgow Ltd
Notes to the Accounts
for the year ended 31 January 2026
5
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Accrued income and prepayments
-
1,606
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
12,000
12,000
Trade creditors
15,201
20,650
Taxes and social security
24,999
26,895
Other creditors
4,516
3,700
Loans from directors
39,225
37,809
8
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
111,037
122,850
9
Average number of employees
During the year the average number of employees was 2 (2025: 14).