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Registered number: 07544255
Np Essex Construction Limited
Unaudited Financial Statements
For The Year Ended 28 February 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Np Essex Construction Limited For The Year Ended 28 February 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Np Essex Construction Limited which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Np Essex Construction Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Np Essex Construction Limited and state those matters that we have agreed to state to the director of Np Essex Construction Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Np Essex Construction Limited and its director as a body for our work or for this report.
It is your duty to ensure that Np Essex Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Np Essex Construction Limited . You consider that Np Essex Construction 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 accounts of Np Essex Construction 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 financial statements.
Signed
Anderson Ross Accounting and Tax
12 November 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 07544255
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,687 4,819
Investment Properties 5 520,495 -
525,182 4,819
CURRENT ASSETS
Debtors 6 3,338 3,463
Cash at bank and in hand 54,672 100,193
58,010 103,656
Creditors: Amounts Falling Due Within One Year 7 (58,667 ) (52,854 )
NET CURRENT ASSETS (LIABILITIES) (657 ) 50,802
TOTAL ASSETS LESS CURRENT LIABILITIES 524,525 55,621
Creditors: Amounts Falling Due After More Than One Year 8 (519,799 ) (29,741 )
NET ASSETS 4,726 25,880
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 4,626 25,780
SHAREHOLDERS' FUNDS 4,726 25,880
Page 2
Page 3
For the year ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Pirooz Amerian
Director
12 November 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Np Essex Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07544255 . The registered office is Thremhall Park Start Hill, Thremhall Park Start Hill, Bishop's Stortford, CM22 7WE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 12,228
Additions 1,040
As at 28 February 2024 13,268
Depreciation
As at 1 March 2023 7,409
Provided during the period 1,172
As at 28 February 2024 8,581
Net Book Value
As at 28 February 2024 4,687
As at 1 March 2023 4,819
5. Investment Property
2024
£
Fair Value
As at 1 March 2023 -
Additions 520,495
As at 28 February 2024 520,495
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,338 3,463
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 27,963 23,634
Corporation tax 4,008 11,238
Other taxes and social security 2,354 206
VAT 4,900 6,129
...CONTINUED
Page 5
Page 6
Other creditors 213 213
Accruals and deferred income 19,168 10,988
Director's loan account 61 446
58,667 52,854
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 499,000 -
Loan 20,799 29,741
519,799 29,741
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 38,200 54,000
11. Related Party Transactions
Included in creditors falling due within one year is an amount of £61 (2023: £446) payable to the director. The loan is interest free.
Page 6