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REGISTERED NUMBER: 08303707 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

NPS Enterprise Limited

NPS Enterprise Limited (Registered number: 08303707)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NPS Enterprise Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mrs N Pochekutova





REGISTERED OFFICE: Office 7 35-37 Ludgate Hill
London
EC4M 7JN





REGISTERED NUMBER: 08303707 (England and Wales)






NPS Enterprise Limited (Registered number: 08303707)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,571 3,428
Investments 5 656,415 673,980
658,986 677,408

CURRENT ASSETS
Debtors 6 196,347 178,736
Cash at bank and in hand 19,342 19,540
215,689 198,276
CREDITORS
Amounts falling due within one year 7 125,940 93,112
NET CURRENT ASSETS 89,749 105,164
TOTAL ASSETS LESS CURRENT
LIABILITIES

748,735

782,572

CREDITORS
Amounts falling due after more than
one year

8

634,158

610,408
NET ASSETS 114,577 172,164

NPS Enterprise Limited (Registered number: 08303707)

Balance Sheet - continued
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 114,477 172,064
SHAREHOLDERS' FUNDS 114,577 172,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 director and authorised for issue on 7 August 2024 and were signed by:





Mrs N Pochekutova - Director


NPS Enterprise Limited (Registered number: 08303707)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

NPS Enterprise Limited 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.

Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Computer equipment 25% p.a WDV

Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

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

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

NPS Enterprise Limited (Registered number: 08303707)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into pound sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into pound sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Investments
Investments in joint venture are included at fair value.

Going concern
The financial statements have been prepared on a going concern basis. The company has obtained assurances and undertakings from its shareholders that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given these undertakings, the director considers it appropriate to adopt a going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 17,755
DEPRECIATION
At 1 January 2023 14,327
Charge for year 857
At 31 December 2023 15,184
NET BOOK VALUE
At 31 December 2023 2,571
At 31 December 2022 3,428

NPS Enterprise Limited (Registered number: 08303707)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS
Interest
in joint
venture
£   
COST
At 1 January 2023 673,980
Share of profit/(loss) (17,565 )
At 31 December 2023 656,415
NET BOOK VALUE
At 31 December 2023 656,415
At 31 December 2022 673,980

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 63,700 142,500
Other debtors 132,647 36,236
196,347 178,736

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 6,864 15,114
Taxation and social security 2,559 3,729
Other creditors 116,517 74,269
125,940 93,112

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 634,158 610,408

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs N Pochekutova.