REGISTERED NUMBER: NI692001 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Namastay India1 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Kamboj

Ms R Uniyal

REGISTERED OFFICE:

1 The Square

BALLYCLARE

BT39 9BB

REGISTERED NUMBER:

NI692001 (Northern Ireland)

ACCOUNTANTS:

Minshull & Co

19 Crescent Business Park

LISBURN

Co. Antrim

BT28 2GN

FIXED ASSETS

Intangible assets

4

1,304

1,956

Tangible assets

5

14,034

20,695

15,338

22,651

CURRENT ASSETS

Stocks

1,651

1,961

Debtors

6

22,397

21,359

Cash at bank and in hand

4,749

4,223

28,797

27,543

CREDITORS

Amounts falling due within one year

7

83,690

45,850

NET CURRENT LIABILITIES

(54,893

)

(18,307

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,555

)

4,344

PROVISIONS FOR LIABILITIES

8

-

3,808

NET (LIABILITIES)/ASSETS

(39,555

)

536

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(39,557

)

534

SHAREHOLDERS' (DEFICIT)/FUNDS

(39,555

)

536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

K Kandel - Director

1.	STATUTORY INFORMATION

Namastay India1 Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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 year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

3,260

AMORTISATION

At 1 November 2024

1,304

Charge for year

652

At 31 October 2025

1,956

NET BOOK VALUE

At 31 October 2025

1,304

At 31 October 2024

1,956

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

33,305

DEPRECIATION

At 1 November 2024

12,610

Charge for year

6,661

At 31 October 2025

19,271

NET BOOK VALUE

At 31 October 2025

14,034

At 31 October 2024

20,695

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Other debtors

22,397

21,359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade creditors

923

6,445

Taxation and social security

10,512

8,267

Other creditors

72,255

31,138

83,690

45,850

8.	PROVISIONS FOR LIABILITIES

31/10/25

31/10/24

£

£

Deferred tax

-

3,808

Deferred

tax

£

Balance at 1 November 2024

3,808

Credit to Income Statement during year

(3,808

)

Balance at 31 October 2025

-