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REGISTERED NUMBER: 01866932 (England and Wales)















N.A.P. Anglia Limited

Unaudited Financial Statements

for the year ended

31 January 2024






N.A.P. Anglia Limited (Registered number: 01866932)

Contents of the Financial Statements
for the year ended 31 January 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7

Chartered Accountants' Report 8

N.A.P. Anglia Limited

Company Information
for the year ended 31 January 2024







DIRECTORS: C J Arnold
Mrs H Arnold





SECRETARY: C J Arnold





REGISTERED OFFICE: Willowmere
Garden House Lane
Rickinghall
Diss
Norfolk
IP22 1EA





REGISTERED NUMBER: 01866932 (England and Wales)





ACCOUNTANTS: Haines Watts
8 Hopper Way
Diss
Norfolk
IP22 4GT

N.A.P. Anglia Limited (Registered number: 01866932)

Balance Sheet
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 334,552 397,888

CURRENT ASSETS
Stocks 780,000 380,000
Debtors 5 243,691 708,163
Cash at bank 141,290 152,137
1,164,981 1,240,300
CREDITORS
Amounts falling due within one year 6 (931,164 ) (942,854 )
NET CURRENT ASSETS 233,817 297,446
TOTAL ASSETS LESS CURRENT LIABILITIES 568,369 695,334

CREDITORS
Amounts falling due after more than one
year

7

(5,164

)

(36,145

)

PROVISIONS FOR LIABILITIES (75,075 ) (69,026 )
NET ASSETS 488,130 590,163

CAPITAL AND RESERVES
Called up share capital 9 102 100
Retained earnings 488,028 590,063
SHAREHOLDERS' FUNDS 488,130 590,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.A.P. Anglia Limited (Registered number: 01866932)

Balance Sheet - continued
31 January 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 Income Statement 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:





C J Arnold - Director


N.A.P. Anglia Limited (Registered number: 01866932)

Notes to the Financial Statements
for the year ended 31 January 2024


1. STATUTORY INFORMATION

N.A.P. Anglia 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.A.P. Anglia Limited (Registered number: 01866932)

Notes to the Financial Statements - continued
for the year ended 31 January 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 year 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 February 2023 500,143 7,652 149,539 657,334
Additions 4,620 - - 4,620
At 31 January 2024 504,763 7,652 149,539 661,954
DEPRECIATION
At 1 February 2023 180,467 6,799 72,180 259,446
Charge for year 48,488 128 19,340 67,956
At 31 January 2024 228,955 6,927 91,520 327,402
NET BOOK VALUE
At 31 January 2024 275,808 725 58,019 334,552
At 31 January 2023 319,676 853 77,359 397,888

N.A.P. Anglia Limited (Registered number: 01866932)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2023
and 31 January 2024 103,271
DEPRECIATION
At 1 February 2023 14,200
Charge for year 13,360
At 31 January 2024 27,560
NET BOOK VALUE
At 31 January 2024 75,711
At 31 January 2023 89,071

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 209,490 673,862
Other debtors 34,201 34,301
243,691 708,163

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 30,981 30,981
Trade creditors 414,270 440,001
Taxation and social security 677 9,051
Other creditors 485,236 462,821
931,164 942,854

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 5,164 36,145

N.A.P. Anglia Limited (Registered number: 01866932)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 30,981 30,981
Between one and five years 5,164 36,145
36,145 67,126

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100
1 Ordinary A £1 1 -
1 Ordinary B £1 1 -
102 100

The following shares were issued during the year for cash at par :

1 Ordinary A share of £1
1 Ordinary B share of £1

10. RELATED PARTY DISCLOSURES

At the year end the company owed the directors £267,760 (2023 - £245,317) relating to a long term loan. No interest is being charged on the loan and there are no set repayment terms.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
N.A.P. Anglia Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N.A.P. Anglia Limited for the year ended 31 January 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of N.A.P. Anglia Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N.A.P. Anglia Limited and state those matters that we have agreed to state to the Board of Directors of N.A.P. Anglia Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N.A.P. Anglia Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that N.A.P. Anglia Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of N.A.P. Anglia Limited. You consider that N.A.P. Anglia Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of N.A.P. Anglia Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Haines Watts
8 Hopper Way
Diss
Norfolk
IP22 4GT


29 October 2024