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Registered Number: 08395544
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 28 February 2023

for

NPM PROJECTS LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 104,543    85,196 
104,543    85,196 
Current assets      
Debtors 4 11,267    22,176 
Cash at bank and in hand 805    718 
12,072    22,894 
Creditors: amount falling due within one year 5 (44,726)   (26,911)
Net current liabilities (32,654)   (4,017)
 
Total assets less current liabilities 71,889    81,179 
Provisions for liabilities 6 (19,863)   (16,263)
Net assets 52,026    64,916 
 

Capital and reserves
     
Called up share capital 500    500 
Profit and loss account 51,526    64,416 
Shareholder's funds 52,026    64,916 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 October 2023 and were signed by:


-------------------------------
Daniel Maxim
Director
1
General Information
NPM Projects Ltd is a private company, limited by shares, registered in England and Wales, registration number 08395544, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 March 2022 4,053    82,398    11,963    98,414 
Additions   92,666    1,068    93,734 
Disposals   (42,492)     (42,492)
At 28 February 2023 4,053    132,572    13,031    149,656 
Depreciation
At 01 March 2022 2,163    3,633    7,422    13,218 
Charge for year 472    33,123    1,851    35,446 
On disposals   (3,551)     (3,551)
At 28 February 2023 2,635    33,205    9,273    45,113 
Net book values
Closing balance as at 28 February 2023 1,418    99,367    3,758    104,543 
Opening balance as at 01 March 2022 1,890    78,765    4,541    85,196 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 11,000    12,184 
VAT 267    9,992 
11,267    22,176 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 10,800    8,349 
PAYE & Social Security   871 
Other Creditors   17,691 
Directors' Current Accounts 33,926   
44,726    26,911 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 16,263    16,263 
Charged to Profit & Loss 3,600   
19,863    16,263 

2