NPWB & Co Ltd Filleted Accounts Cover
NPWB & Co Ltd
Company No. 12388922
Information for Filing with The Registrar
31 January 2023
NPWB & Co Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 January 2023.
Principal activities
The principal activity of the company during the year under review was management consultancy activities other than financial management.
Director
The Director who served at any time during the year was as follows:
N. Bourne
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
N. Bourne
Director
31 October 2023
NPWB & Co Ltd Balance Sheet Registrar
at
31 January 2023
Company No.
12388922
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
11,55215,220
11,55215,220
Current assets
Debtors
5
18412,062
Cash at bank and in hand
24,37329,109
24,55741,171
Creditors: Amount falling due within one year
6
(12,400)
(13,846)
Net current assets
12,15727,325
Total assets less current liabilities
23,70942,545
Provisions for liabilities
Deferred taxation
(2,195)
(2,892)
Net assets
21,51439,653
Capital and reserves
Called up share capital
100100
Profit and loss account
8
21,41439,553
Total equity
21,51439,653
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 January 2023 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the director has not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2023
And signed on its behalf by:
N. Bourne
Director
31 October 2023
NPWB & Co Ltd Notes to the Accounts Registrar
for the year ended 31 January 2023
1
General information
Its registered number is: 12388922
Its registered office is:
1c Holders Barn
Clarendon Close
Petersfield
Hampshire
GU32 3FR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
25% Reducing balance
Furniture, fittings and equipment
20 / 33% Reducing balance / Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 February 2022
13,2787,44020,718
At 31 January 2023
13,2787,44020,718
Depreciation
At 1 February 2022
4,1491,3495,498
Charge for the year
2,2821,3863,668
At 31 January 2023
6,4312,7359,166
Net book values
At 31 January 2023
6,8474,70511,552
At 31 January 2022
9,129
6,091
15,220
5
Debtors
2023
2022
£
£
Trade debtors
-11,852
Prepayments and accrued income
184210
18412,062
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Trade creditors
-1,113
Taxes and social security
1,322
1,322
Loans from directors
9,07811,411
Other creditors
2,000-
12,40013,846
7
Share Capital
100 Ordinary shares at £1 each.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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