2022-04-012023-03-312023-03-31false08418714NORTH POINT LIVING DEVELOPMENTS LTD2023-12-21iso4217:GBPxbrli:pure084187142022-04-01084187142023-03-31084187142022-04-012023-03-31084187142021-04-01084187142022-03-31084187142021-04-012022-03-3108418714bus:SmallEntities2022-04-012023-03-3108418714bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3108418714bus:FullAccounts2022-04-012023-03-3108418714bus:PrivateLimitedCompanyLtd2022-04-012023-03-3108418714core:WithinOneYear2023-03-3108418714core:AfterOneYear2023-03-3108418714core:WithinOneYear2022-03-3108418714core:AfterOneYear2022-03-3108418714core:ShareCapital2023-03-3108418714core:SharePremium2023-03-3108418714core:RevaluationReserve2023-03-3108418714core:OtherReservesSubtotal2023-03-3108418714core:RetainedEarningsAccumulatedLosses2023-03-3108418714core:ShareCapital2022-03-3108418714core:SharePremium2022-03-3108418714core:RevaluationReserve2022-03-3108418714core:OtherReservesSubtotal2022-03-3108418714core:RetainedEarningsAccumulatedLosses2022-03-3108418714core:LandBuildings2023-03-3108418714core:PlantMachinery2023-03-3108418714core:Vehicles2023-03-3108418714core:FurnitureFittings2023-03-3108418714core:OfficeEquipment2023-03-3108418714core:NetGoodwill2023-03-3108418714core:IntangibleAssetsOtherThanGoodwill2023-03-3108418714core:ListedExchangeTraded2023-03-3108418714core:UnlistedNon-exchangeTraded2023-03-3108418714core:LandBuildings2022-03-3108418714core:PlantMachinery2022-03-3108418714core:Vehicles2022-03-3108418714core:FurnitureFittings2022-03-3108418714core:OfficeEquipment2022-03-3108418714core:NetGoodwill2022-03-3108418714core:IntangibleAssetsOtherThanGoodwill2022-03-3108418714core:ListedExchangeTraded2022-03-3108418714core:UnlistedNon-exchangeTraded2022-03-3108418714core:LandBuildings2022-04-012023-03-3108418714core:PlantMachinery2022-04-012023-03-3108418714core:Vehicles2022-04-012023-03-3108418714core:FurnitureFittings2022-04-012023-03-3108418714core:OfficeEquipment2022-04-012023-03-3108418714core:NetGoodwill2022-04-012023-03-3108418714core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108418714core:ListedExchangeTraded2022-04-012023-03-3108418714core:UnlistedNon-exchangeTraded2022-04-012023-03-3108418714core:MoreThanFiveYears2022-04-012023-03-3108418714core:Non-currentFinancialInstruments2023-03-3108418714core:Non-currentFinancialInstruments2022-03-3108418714dpl:CostSales2022-04-012023-03-3108418714dpl:DistributionCosts2022-04-012023-03-3108418714core:LandBuildings2022-04-012023-03-3108418714core:PlantMachinery2022-04-012023-03-3108418714core:Vehicles2022-04-012023-03-3108418714core:FurnitureFittings2022-04-012023-03-3108418714core:OfficeEquipment2022-04-012023-03-3108418714dpl:AdministrativeExpenses2022-04-012023-03-3108418714core:NetGoodwill2022-04-012023-03-3108418714core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108418714dpl:GroupUndertakings2022-04-012023-03-3108418714dpl:ParticipatingInterests2022-04-012023-03-3108418714dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108418714core:ListedExchangeTraded2022-04-012023-03-3108418714dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108418714core:UnlistedNon-exchangeTraded2022-04-012023-03-3108418714dpl:CostSales2021-04-012022-03-3108418714dpl:DistributionCosts2021-04-012022-03-3108418714core:LandBuildings2021-04-012022-03-3108418714core:PlantMachinery2021-04-012022-03-3108418714core:Vehicles2021-04-012022-03-3108418714core:FurnitureFittings2021-04-012022-03-3108418714core:OfficeEquipment2021-04-012022-03-3108418714dpl:AdministrativeExpenses2021-04-012022-03-3108418714core:NetGoodwill2021-04-012022-03-3108418714core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3108418714dpl:GroupUndertakings2021-04-012022-03-3108418714dpl:ParticipatingInterests2021-04-012022-03-3108418714dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3108418714core:ListedExchangeTraded2021-04-012022-03-3108418714dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3108418714core:UnlistedNon-exchangeTraded2021-04-012022-03-3108418714core:NetGoodwill2023-03-3108418714core:IntangibleAssetsOtherThanGoodwill2023-03-3108418714core:LandBuildings2023-03-3108418714core:PlantMachinery2023-03-3108418714core:Vehicles2023-03-3108418714core:FurnitureFittings2023-03-3108418714core:OfficeEquipment2023-03-3108418714core:AfterOneYear2023-03-3108418714core:WithinOneYear2023-03-3108418714core:ListedExchangeTraded2023-03-3108418714core:UnlistedNon-exchangeTraded2023-03-3108418714core:ShareCapital2023-03-3108418714core:SharePremium2023-03-3108418714core:RevaluationReserve2023-03-3108418714core:OtherReservesSubtotal2023-03-3108418714core:RetainedEarningsAccumulatedLosses2023-03-3108418714core:NetGoodwill2022-03-3108418714core:IntangibleAssetsOtherThanGoodwill2022-03-3108418714core:LandBuildings2022-03-3108418714core:PlantMachinery2022-03-3108418714core:Vehicles2022-03-3108418714core:FurnitureFittings2022-03-3108418714core:OfficeEquipment2022-03-3108418714core:AfterOneYear2022-03-3108418714core:WithinOneYear2022-03-3108418714core:ListedExchange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NORTH POINT LIVING DEVELOPMENTS LTD

Registered Number
08418714
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

NORTH POINT LIVING DEVELOPMENTS LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

HUSSAIN, Altaf

Company Secretary

HUSSAIN, Sumera

Registered Address

The Crescent Dental & Implant Centre Asr Finance Office
The Crescent
Selby
YO8 4PE

Registered Number

08418714 (England and Wales)
NORTH POINT LIVING DEVELOPMENTS LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets617,95423,940
17,95423,940
Current assets
Stocks72,724,7791,914,055
Debtors8132,989145,300
Cash at bank and on hand15,16485,465
2,872,9322,144,820
Creditors amounts falling due within one year9(2,619,055)(1,889,495)
Net current assets (liabilities)253,877255,325
Total assets less current liabilities271,831279,265
Creditors amounts falling due after one year10(22,500)(32,500)
Provisions for liabilities11(3,412)(14,805)
Net assets245,919231,960
Capital and reserves
Called up share capital22
Profit and loss account245,917231,958
Shareholders' funds245,919231,960
The financial statements were approved and authorised for issue by the Director on 21 December 2023, and are signed on its behalf by:
HUSSAIN, Altaf
Director
Registered Company No. 08418714
NORTH POINT LIVING DEVELOPMENTS 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of a property management business.
4.Accounting policies
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2239,88936,40076,289
At 31 March 2339,88936,40076,289
Depreciation and impairment
At 01 April 2219,41932,93052,349
Charge for year5,1188685,986
At 31 March 2324,53733,79858,335
Net book value
At 31 March 2315,3522,60217,954
At 31 March 2220,4703,47023,940
7.Stocks

2023

2022

££
Other stocks2,724,7791,914,055
Total2,724,7791,914,055
8.Debtors

2023

2022

££
Trade debtors / trade receivables78,00077,000
Other debtors54,98968,300
Total132,989145,300
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables23,42283,377
Bank borrowings and overdrafts20,79923,565
Amounts owed to related parties1,198,161329,593
Other creditors1,370,7201,451,167
Accrued liabilities and deferred income5,9531,793
Total2,619,0551,889,495
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts22,50032,500
Total22,50032,500
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,41214,805
Total3,41214,805