1 August 2023 false Taxfiler 2024.6 12083650business:PrivateLimitedCompanyLtd2023-08-012024-07-31 120836502023-07-31 120836502023-08-012024-07-31 12083650business:AuditExemptWithAccountantsReport2023-08-012024-07-31 12083650business:FilletedAccounts2023-08-012024-07-31 120836502024-07-31 12083650business:Director12023-08-012024-07-31 12083650business:RegisteredOffice2023-08-012024-07-31 120836502023-07-31 12083650core:WithinOneYear2024-07-31 12083650core:WithinOneYear2023-07-31 12083650core:AfterOneYear2024-07-31 12083650core:AfterOneYear2023-07-31 12083650core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 12083650core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 12083650core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 12083650core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 12083650core:PreviouslyStatedAmount2024-07-31 12083650core:PreviouslyStatedAmount2023-07-31 12083650business:SmallEntities2023-08-012024-07-31 12083650countries:EnglandWales2023-08-012024-07-31 12083650core:PlantMachinery2023-08-012024-07-31 12083650core:MotorVehicles2023-08-012024-07-31 12083650core:FurnitureFittings2023-08-012024-07-31 12083650core:ComputerEquipment2023-08-012024-07-31 12083650core:PlantMachinery2023-07-31 12083650core:MotorVehicles2023-07-31 12083650core:FurnitureFittings2023-07-31 12083650core:ComputerEquipment2023-07-31 12083650core:PlantMachinery2024-07-31 12083650core:MotorVehicles2024-07-31 12083650core:FurnitureFittings2024-07-31 12083650core:ComputerEquipment2024-07-31 12083650business:OrdinaryShareClass12023-08-012024-07-31 12083650business:OrdinaryShareClass12022-08-012023-07-31 120836502022-08-012023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12083650 (England and Wales)
NP SMARTCHOICE LTD. Unaudited accounts for the year ended 31 July 2024
NP SMARTCHOICE LTD. Unaudited accounts Contents
Page
- 2 -
NP SMARTCHOICE LTD. Company Information for the year ended 31 July 2024
Director
Ms Nittayawan Phuhuangkaew
Company Number
12083650 (England and Wales)
Registered Office
UNIT 9B, BALDWINS FARM DENNISES LANE UPMINSTER ESSEX RM14 2XB ENGLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
- 3 -
NP SMARTCHOICE LTD. Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,272 
1,651 
Current assets
Debtors
- 
660 
Cash at bank and in hand
2,555 
1,969 
2,555 
2,629 
Creditors: amounts falling due within one year
(4,491)
(9,292)
Net current liabilities
(1,936)
(6,663)
Total assets less current liabilities
(664)
(5,012)
Creditors: amounts falling due after more than one year
(12,285)
(14,418)
Net liabilities
(12,949)
(19,430)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(12,950)
(19,431)
Shareholders' funds
(12,949)
(19,430)
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2025 and were signed on its behalf by
Ms Nittayawan Phuhuangkaew Director Company Registration No. 12083650
- 4 -
NP SMARTCHOICE LTD. Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
NP SMARTCHOICE LTD. is a private company, limited by shares, registered in England and Wales, registration number 12083650. The registered office is UNIT 9B, BALDWINS FARM, DENNISES LANE, UPMINSTER, ESSEX, RM14 2XB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
- 5 -
NP SMARTCHOICE LTD. Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2023
1,259 
850 
100 
1,306 
3,515 
At 31 July 2024
1,259 
850 
100 
1,306 
3,515 
Depreciation
At 1 August 2023
775 
170 
69 
850 
1,864 
Charge for the year
121 
136 
8 
114 
379 
At 31 July 2024
896 
306 
77 
964 
2,243 
Net book value
At 31 July 2024
363 
544 
23 
342 
1,272 
At 31 July 2023
484 
680 
31 
456 
1,651 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
660 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
3,000 
Taxes and social security
170 
- 
Other creditors
- 
800 
Loans from directors
4,321 
5,492 
4,491 
9,292 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,285 
14,418 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -