Company registration number 13498280 (England and Wales)
NPRE Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 July 2024
PAGES FOR FILING WITH REGISTRAR
NPRE Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
NPRE Limited
Statement of financial position
as at 31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investment property
3
588,676
-
0
Current assets
Debtors
27,705
-
0
Cash at bank and in hand
363,894
100
391,599
100
Creditors: amounts falling due within one year
4
(796,490)
-
0
Net current (liabilities)/assets
(404,891)
100
Total assets less current liabilities
183,785
100
Creditors: amounts falling due after more than one year
5
(188,173)
-
0
Net (liabilities)/assets
(4,388)
100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(4,488)
-
0
Total equity
(4,388)
100

For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 January 2025 and are signed on its behalf by:
N Hemmings
Director
Company registration number 13498280 (England and Wales)
NPRE Limited
Notes to the financial statements
for the year ended 31 July 2024
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Investment property
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
1
3
Investment property
2024
£
Fair value
At 1 August 2023
-
0
Additions
588,676
At 31 July 2024
588,676

Investment property comprises [XXX]. The fair value of the investment property has been arrived at on the basis of a valuation carried out at [XXX] by [XXX] Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

NPRE Limited
Notes to the financial statements (continued)
for the year ended 31 July 2024
- 3 -
4
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
795,290
-
0
Accruals and deferred income
1,200
-
0
796,490
-
0

The bank loan is secured against the assets to which they relate.

5
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
188,173
-
0

The bank loan is secured against the assets to which they relate.

6
Company information

NPRE Limited is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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