2023-04-012024-03-312024-03-31false08418714NORTH POINT LIVING DEVELOPMENTS LTD2024-10-30iso4217:GBPxbrli:pure084187142023-04-01084187142024-03-31084187142023-04-012024-03-31084187142022-04-01084187142023-03-31084187142022-04-012023-03-3108418714bus:SmallEntities2023-04-012024-03-3108418714bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108418714bus:FullAccounts2023-04-012024-03-3108418714bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108418714core:WithinOneYear2024-03-3108418714core:AfterOneYear2024-03-3108418714core:WithinOneYear2023-03-3108418714core:AfterOneYear2023-03-3108418714core:ShareCapital2024-03-3108418714core:SharePremium2024-03-3108418714core:RevaluationReserve2024-03-3108418714core:OtherReservesSubtotal2024-03-3108418714core:RetainedEarningsAccumulatedLosses2024-03-3108418714core:ShareCapital2023-03-3108418714core:SharePremium2023-03-3108418714core:RevaluationReserve2023-03-3108418714core:OtherReservesSubtotal2023-03-3108418714core:RetainedEarningsAccumulatedLosses2023-03-3108418714core:LandBuildings2024-03-3108418714core:PlantMachinery2024-03-3108418714core:Vehicles2024-03-3108418714core:FurnitureFittings2024-03-3108418714core:OfficeEquipment2024-03-3108418714core:NetGoodwill2024-03-3108418714core:IntangibleAssetsOtherThanGoodwill2024-03-3108418714core:ListedExchangeTraded2024-03-3108418714core:UnlistedNon-exchangeTraded2024-03-3108418714core: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:LandBuildings2023-04-012024-03-3108418714core:PlantMachinery2023-04-012024-03-3108418714core:Vehicles2023-04-012024-03-3108418714core:FurnitureFittings2023-04-012024-03-3108418714core:OfficeEquipment2023-04-012024-03-3108418714core:NetGoodwill2023-04-012024-03-3108418714core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108418714core:ListedExchangeTraded2023-04-012024-03-3108418714core:UnlistedNon-exchangeTraded2023-04-012024-03-3108418714core:MoreThanFiveYears2023-04-012024-03-3108418714core:Non-currentFinancialInstruments2024-03-3108418714core:Non-currentFinancialInstruments2023-03-3108418714dpl:CostSales2023-04-012024-03-3108418714dpl:DistributionCosts2023-04-012024-03-3108418714core:LandBuildings2023-04-012024-03-3108418714core:PlantMachinery2023-04-012024-03-3108418714core:Vehicles2023-04-012024-03-3108418714core:FurnitureFittings2023-04-012024-03-3108418714core:OfficeEquipment2023-04-012024-03-3108418714dpl:AdministrativeExpenses2023-04-012024-03-3108418714core:NetGoodwill2023-04-012024-03-3108418714core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108418714dpl:GroupUndertakings2023-04-012024-03-3108418714dpl:ParticipatingInterests2023-04-012024-03-3108418714dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108418714core:ListedExchangeTraded2023-04-012024-03-3108418714dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108418714core:UnlistedNon-exchangeTraded2023-04-012024-03-3108418714dpl: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-exchangeTraded2022-04-012023-03-3108418714core:NetGoodwill2024-03-3108418714core:IntangibleAssetsOtherThanGoodwill2024-03-3108418714core:LandBuildings2024-03-3108418714core:PlantMachinery2024-03-3108418714core:Vehicles2024-03-3108418714core:FurnitureFittings2024-03-3108418714core:OfficeEquipment2024-03-3108418714core:AfterOneYear2024-03-3108418714core:WithinOneYear2024-03-3108418714core:ListedExchangeTraded2024-03-3108418714core:UnlistedNon-exchangeTraded2024-03-3108418714core:ShareCapital2024-03-3108418714core:SharePremium2024-03-3108418714core:RevaluationReserve2024-03-3108418714core:OtherReservesSubtotal2024-03-3108418714core:RetainedEarningsAccumulatedLosses2024-03-3108418714core: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: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 2024

NORTH POINT LIVING DEVELOPMENTS LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,46517,954
13,46517,954
Current assets
Stocks43,218,4232,724,779
Debtors5134,550132,989
Cash at bank and on hand5,90915,164
3,358,8822,872,932
Creditors amounts falling due within one year6(3,095,078)(2,619,055)
Net current assets (liabilities)263,804253,877
Total assets less current liabilities277,269271,831
Creditors amounts falling due after one year7(12,500)(22,500)
Provisions for liabilities8(3,367)(3,412)
Net assets261,402245,919
Capital and reserves
Called up share capital22
Profit and loss account261,400245,917
Shareholders' funds261,402245,919
The financial statements were approved and authorised for issue by the Director on 30 October 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Going concern
The UK economy has recently 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.
Revenue from sale of goods
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
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.
Tangible fixed assets and depreciation
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:
Stocks and work in progress
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.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2339,88936,40076,289
At 31 March 2439,88936,40076,289
Depreciation and impairment
At 01 April 2324,53733,79858,335
Charge for year3,8386514,489
At 31 March 2428,37534,44962,824
Net book value
At 31 March 2411,5141,95113,465
At 31 March 2315,3522,60217,954
4.Stocks

2024

2023

££
Other stocks3,218,4232,724,779
Total3,218,4232,724,779
5.Debtors: amounts due within one year

2024

2023

££
Other debtors134,550132,989
Total134,550132,989
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,85423,422
Bank borrowings and overdrafts18,57820,799
Amounts owed to related parties1,100,6981,370,720
Other creditors1,962,8651,198,161
Accrued liabilities and deferred income3,0835,953
Total3,095,0782,619,055
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,50022,500
Total12,50022,500
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,3673,412
Total3,3673,412