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REGISTERED NUMBER: 14968087 (England and Wales)















Unaudited Financial Statements

for the Period 28 June 2023 to 30 June 2024

for

Naprta Wellness Ltd

Naprta Wellness Ltd (Registered number: 14968087)






Contents of the Financial Statements
for the Period 28 June 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Naprta Wellness Ltd

Company Information
for the Period 28 June 2023 to 30 June 2024







DIRECTORS: Mr N Naprta
Mrs J Naprta





REGISTERED OFFICE: 25 Liddell Way
Ascot
SL5 9UT





REGISTERED NUMBER: 14968087 (England and Wales)





ACCOUNTANTS: Three Leaves
Chartered Certified Accountants
2 Manor House Lane
Datchet
Slough
Berkshire
SL3 9EB

Naprta Wellness Ltd (Registered number: 14968087)

Balance Sheet
30 June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 1,762

CURRENT ASSETS
Debtors 5 9,278
Cash at bank 54
9,332
CREDITORS
Amounts falling due within one year 6 10,819
NET CURRENT LIABILITIES (1,487 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

275

CAPITAL AND RESERVES
Called up share capital 7 100
Retained earnings 8 175
SHAREHOLDERS' FUNDS 275

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

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

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 10 March 2025 and were signed on its behalf by:





Mr N Naprta - Director


Naprta Wellness Ltd (Registered number: 14968087)

Notes to the Financial Statements
for the Period 28 June 2023 to 30 June 2024

1. STATUTORY INFORMATION

Naprta Wellness Ltd 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.

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.

Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from a contract to provide service is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- It is probable that the Company will receive the consideration due under the contract ;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Rental income is billed monthly in advance and is recognised in the calendar month thereafter.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefit to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance charged to the Statement of comprehensive income during the year in which they are incurred.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Computer equipments -25% on cost

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.


Naprta Wellness Ltd (Registered number: 14968087)

Notes to the Financial Statements - continued
for the Period 28 June 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in life.

Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

Naprta Wellness Ltd (Registered number: 14968087)

Notes to the Financial Statements - continued
for the Period 28 June 2023 to 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 2,350
At 30 June 2024 2,350
DEPRECIATION
Charge for period 588
At 30 June 2024 588
NET BOOK VALUE
At 30 June 2024 1,762

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 5,783
Other debtors 3,495
9,278

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 9,859
Other creditors 960
10,819

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary 1 100

8. RESERVES
Retained
earnings
£   

Profit for the period 43,375
Dividends (43,200 )
At 30 June 2024 175