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REGISTERED NUMBER: 05419837 (England and Wales)








Unaudited Financial Statements

for the Period

1 April 2024 to 28 October 2024

for

N P T C (Uk) Ltd

N P T C (Uk) Ltd (Registered number: 05419837)






Contents of the Financial Statements
for the Period 1 April 2024 to 28 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N P T C (Uk) Ltd

Company Information
for the Period 1 April 2024 to 28 October 2024







DIRECTORS: Mr M Townsend
Mrs J Townsend





SECRETARY: Mrs J Townsend





REGISTERED OFFICE: 22-26 Nottingham Road
Stapleford
Nottingham
United Kingdom
NG9 8AA





REGISTERED NUMBER: 05419837 (England and Wales)





ACCOUNTANTS: Haines Watts
Cliffe Hill House
22-26 Nottingham Road
Stapleford
Nottingham
NG9 8AA

N P T C (Uk) Ltd (Registered number: 05419837)

Balance Sheet
28 October 2024

28.10.24 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 56,092
- 56,092

CURRENT ASSETS
Stocks - 5,009
Debtors 6 27,828 112,109
Cash at bank and in hand 189,068 60,257
216,896 177,375
CREDITORS
Amounts falling due within one year 7 26,716 69,056
NET CURRENT ASSETS 190,180 108,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

190,180

164,411

PROVISIONS FOR LIABILITIES - 12,853
NET ASSETS 190,180 151,558

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 190,170 151,548
SHAREHOLDERS' FUNDS 190,180 151,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

N P T C (Uk) Ltd (Registered number: 05419837)

Balance Sheet - continued
28 October 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:




Mr M Townsend - Director



Mrs J Townsend - Director


N P T C (Uk) Ltd (Registered number: 05419837)

Notes to the Financial Statements
for the Period 1 April 2024 to 28 October 2024

1. STATUTORY INFORMATION

N P T C (Uk) Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 5% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


N P T C (Uk) Ltd (Registered number: 05419837)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 28 October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Work in progress
Work in progress is work done by the year end, stated at amounts invoiced after the year end.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 5 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 28 October 2024 60,000
AMORTISATION
At 1 April 2024
and 28 October 2024 60,000
NET BOOK VALUE
At 28 October 2024 -
At 31 March 2024 -

N P T C (Uk) Ltd (Registered number: 05419837)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 28 October 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 551,660
Disposals (550,820 )
At 28 October 2024 840
DEPRECIATION
At 1 April 2024 495,568
Charge for period 72
Eliminated on disposal (494,800 )
At 28 October 2024 840
NET BOOK VALUE
At 28 October 2024 -
At 31 March 2024 56,092

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.10.24 31.3.24
£    £   
Trade debtors 27,172 110,401
Other debtors 656 1,708
27,828 112,109

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.10.24 31.3.24
£    £   
Trade creditors 1 28,908
Taxation and social security 26,715 33,032
Other creditors - 7,116
26,716 69,056