Company registration number NI608588 (Northern Ireland)
NAPLES INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
NAPLES INVESTMENTS LTD
COMPANY INFORMATION
Directors
Ryan McLaughlin
Willis McLaughlin
Company number
NI608588
Registered office
c/o The Corner Bar Office
41-43 Main Street
Limavady
BT49 OEP
Accountants
PFS & Partners
16 Main Street
Limavady
BT49 0EU
Solicitors
Martin King French & Ingram Solicitors
52 Catherine Street
Limavady
BT49 9DB
NAPLES INVESTMENTS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
NAPLES INVESTMENTS LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF NAPLES INVESTMENTS LTD
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Naples Investments Ltd for the year ended 31 August 2024, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the board of directors of Naples Investments Ltd, as a body, in accordance with the terms of our engagement letter dated 15 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Naples Investments Ltd and state those matters that we have agreed to state to the board of directors of Naples Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Naples Investments Ltd and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Naples Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Naples Investments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Naples Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
PFS & Partners
Chartered Certified Accountants
16 Main Street
Limavady
BT49 0EU
15 May 2025
NAPLES INVESTMENTS LTD
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 2 -
2024
2023
£
£
£
£
Fixed assets
127,082
127,082
Current assets
2,257
3,112
Creditors: amounts falling due within one year
(2,643)
(2,601)
Net current (liabilities)/assets
(386)
511
Total assets less current liabilities
126,696
127,593
Net assets
126,696
127,593
Capital and reserves
126,696
127,593
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
Naples Investments Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office is c/o The Corner Bar Office, 41-43 Main Street, Limavady, BT49 OEP.
For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
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.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been 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 profit and loss account within the financial statements.true
NAPLES INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2024
31 August 2024
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 15 May 2025 and are signed on its behalf by:
Ryan McLaughlin
Director
Company registration number NI608588 (Northern Ireland)