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REGISTERED NUMBER: 08031075 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

NATIONAL PARKING ENFORCEMENT LIMITED

NATIONAL PARKING ENFORCEMENT LIMITED (REGISTERED NUMBER: 08031075)

ABRIDGED BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 283,539 324,147

CURRENT ASSETS
Debtors 223,213 312,460
Cash at bank and in hand 9,970 9,630
233,183 322,090
CREDITORS
Amounts falling due within one year 289,393 350,443
NET CURRENT LIABILITIES (56,210 ) (28,353 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,329

295,794

CREDITORS
Amounts falling due after more than one
year

(146,206

)

(238,487

)

PROVISIONS FOR LIABILITIES (45,795 ) (52,017 )
NET ASSETS 35,328 5,290

RESERVES
Called up share capital 10 10
Retained earnings 35,318 5,280
SHAREHOLDERS' FUNDS 35,328 5,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

NATIONAL PARKING ENFORCEMENT LIMITED (REGISTERED NUMBER: 08031075)

ABRIDGED BALANCE SHEET - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 14 January 2025 and were signed on its behalf by:





J Lecaille - Director


NATIONAL PARKING ENFORCEMENT LIMITED (REGISTERED NUMBER: 08031075)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

National Parking Enforcement Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08031075 and the registered office is The Studio, St. Nicholas Close, Elstree, Borehamwood, Hertfordshire WD6 3EW.

The presentation currency is sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net sales of parking services and paid charges, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tenants capital outlay - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance

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.

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.

NATIONAL PARKING ENFORCEMENT LIMITED (REGISTERED NUMBER: 08031075)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 23 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 886,148
Additions 90,476
Disposals (23,411 )
At 30 April 2024 953,213
DEPRECIATION
At 1 May 2023 562,001
Charge for year 123,635
Eliminated on disposal (15,962 )
At 30 April 2024 669,674
NET BOOK VALUE
At 30 April 2024 283,539
At 30 April 2023 324,147

6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 118,517 142,467

The hire purchase liability is secured against the relevant fixed asset.