2022-04-012023-03-312023-03-31false08963866NAPKLEAN 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NAPKLEAN LTD

Registered Number
08963866
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

NAPKLEAN LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

FRACELLA, Tommaso

Registered Address

139 Upper Street
London
N1 1QP

Registered Number

08963866 (England and Wales)
NAPKLEAN LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5300,019133,784
300,019133,784
Current assets
Stocks610,00010,000
Debtors7176,334135,181
Cash at bank and on hand21,128152,242
207,462297,423
Creditors amounts falling due within one year8(326,196)(241,724)
Net current assets (liabilities)(118,734)55,699
Total assets less current liabilities181,285189,483
Creditors amounts falling due after one year9(524,806)(451,473)
Net assets(343,521)(261,990)
Capital and reserves
Called up share capital200200
Profit and loss account(343,721)(262,190)
Shareholders' funds(343,521)(261,990)
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
FRACELLA, Tommaso
Director
Registered Company No. 08963866
NAPKLEAN LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land & Buildings - Over the lease term

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year3627
5.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 22150,00023,29226,4865,498205,276
Additions20,05725,520116,00833,942195,527
At 31 March 23170,05748,812142,49439,440400,803
Depreciation and impairment
At 01 April 2242,85710,60914,9513,07571,492
Charge for year12,0514,70210,3312,20829,292
At 31 March 2354,90815,31125,2825,283100,784
Net book value
At 31 March 23115,14933,501117,21234,157300,019
At 31 March 22107,14312,68311,5352,423133,784
6.Stocks

2023

2022

££
Other stocks10,00010,000
Total10,00010,000
7.Debtors

2023

2022

££
Trade debtors / trade receivables10,71620,438
Other debtors1,386-
Prepayments and accrued income33,89942,339
Amounts owed by associates and joint ventures / participating interests (Non-current)9,6047,355
Other debtors (Non-current)120,72965,049
Total176,334135,181
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables131,53184,809
Taxation and social security95,948119,669
Other creditors98,71734,646
Accrued liabilities and deferred income-2,600
Total326,196241,724
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts31,66741,667
Amounts owed to related parties493,139409,806
Total524,806451,473