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Registration number: 08203353

NPC Design Ltd

Unaudited Filleted Abridged Financial Statements

for the Period from 1 September 2023 to 28 February 2025

 

NPC Design Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 6

 

NPC Design Ltd

Company Information

Director

Mr NP Clark

Registered office

36 St Thomas Street
Lymington
Hampshire
SO41 9NE

Accountants

Pyatt & Pyatt
Chartered Certified Accountants36 St Thomas Street
Lymington
Hampshire
SO41 9NE

 

NPC Design Ltd

(Registration number: 08203353)
Abridged Balance Sheet as at 28 February 2025

Note

2025
£

2023
£

Fixed assets

 

Tangible assets

4

-

240

Current assets

 

Debtors

98

2,913

Creditors: Amounts falling due within one year

(3,079)

(1,909)

Net current (liabilities)/assets

 

(2,981)

1,004

Total assets less current liabilities

 

(2,981)

1,244

Creditors: Amounts falling due after more than one year

(440)

(3,150)

Accruals and deferred income

 

(360)

(360)

Net liabilities

 

(3,781)

(2,266)

Capital and reserves

 

Called up share capital

5

1

1

Retained earnings

(3,782)

(2,267)

Shareholders' deficit

 

(3,781)

(2,266)

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

NPC Design Ltd

(Registration number: 08203353)
Abridged Balance Sheet as at 28 February 2025

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 May 2025
 

.........................................
Mr NP Clark
Director

 

NPC Design Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
36 St Thomas Street
Lymington
Hampshire
SO41 9NE

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% reducing balance

Office equipment

33.33% straight line

Plant and machinery

25% reducing balance

 

NPC Design Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 28 February 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2023 - 1).

 

NPC Design Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 28 February 2025

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 September 2023

905

369

2,217

3,491

At 28 February 2025

905

369

2,217

3,491

Depreciation

At 1 September 2023

715

319

2,217

3,251

Charge for the period

190

50

-

240

At 28 February 2025

905

369

2,217

3,491

Carrying amount

At 28 February 2025

-

-

-

-

At 31 August 2023

190

50

-

240

5

Share capital

Allotted, called up and fully paid shares

2025

2023

No.

£

No.

£

Ordinary of £1 each

1

1

1

1