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REGISTERED NUMBER: 12400632 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

Nims Dai Ltd
Nims Dai Ltd (Registered number: 12400632)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nims Dai Ltd

Company Information
for the Year Ended 31 January 2026







DIRECTORS: B Purja
T Gurung





REGISTERED OFFICE: C/O Clintons
2 St. Giles Square
London
WC2H 8AP





REGISTERED NUMBER: 12400632 (England and Wales)





ACCOUNTANT: Richard Allen & Associates
21 Church Road
Parkstone
Poole
Dorset
BH14 8UF
Page 1
Nims Dai Ltd (Registered number: 12400632)

Balance Sheet
31 January 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 25,000
Tangible assets 5 69,038 90,149
Investments 6 736,232 736,232
825,270 851,381

CURRENT ASSETS
Stocks 100,250 20,250
Debtors 7 2,145,629 1,366,750
Cash at bank 95,892 6,883
2,341,771 1,393,883
CREDITORS
Amounts falling due within one year 8 2,340,990 1,428,093
NET CURRENT ASSETS/(LIABILITIES) 781 (34,210 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
826,051
817,171

PROVISIONS FOR LIABILITIES 16,512 21,518
NET ASSETS 809,539 795,653

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 809,537 795,651
SHAREHOLDERS' FUNDS 809,539 795,653

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 notes form part of these financial statements

Page 2 continued...
Nims Dai Ltd (Registered number: 12400632)

Balance Sheet - continued
31 January 2026


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 31 October 2026 and were signed on its behalf by:





B Purja - Director


The notes form part of these financial statements

Page 3
Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Nims Dai 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.

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 0, is being amortised evenly over its estimated useful life of nil 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 - 33% on cost and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Page 4 continued...
Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued
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 5 (2025 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 50,000
AMORTISATION
At 1 February 2025 25,000
Charge for year 5,000
At 31 January 2026 30,000
NET BOOK VALUE
At 31 January 2026 20,000
At 31 January 2025 25,000

Page 5 continued...
Nims Dai Ltd (Registered number: 12400632)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025 195,848
Additions 5,225
At 31 January 2026 201,073
DEPRECIATION
At 1 February 2025 105,699
Charge for year 26,336
At 31 January 2026 132,035
NET BOOK VALUE
At 31 January 2026 69,038
At 31 January 2025 90,149

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 February 2025
and 31 January 2026 390 735,842 736,232
NET BOOK VALUE
At 31 January 2026 390 735,842 736,232
At 31 January 2025 390 735,842 736,232

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 149,143 108,190
Other debtors 1,996,486 1,258,560
2,145,629 1,366,750

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors 23,004 3,180
Taxation and social security 11,547 3,805
Other creditors 2,306,439 1,421,108
2,340,990 1,428,093

Page 6