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REGISTERED NUMBER: 03427694 (England and Wales)















NPORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






NPORS LIMITED (REGISTERED NUMBER: 03427694)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NPORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: S J Chapman
J Senior
K Chapman
J Dickson
S Johnson
C D Senior





SECRETARY: J Senior





REGISTERED OFFICE: 12-14 Brunel Court
Rudheath Way
Rudheath
Northwich
Cheshire
CW9 7LP





REGISTERED NUMBER: 03427694 (England and Wales)






NPORS LIMITED (REGISTERED NUMBER: 03427694)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 735,461 743,198

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 151,408 153,856
Cash at bank and in hand 2,974,867 2,817,966
3,127,275 2,972,822
CREDITORS
Amounts falling due within one year 6 747,285 833,729
NET CURRENT ASSETS 2,379,990 2,139,093
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,115,451

2,882,291

PROVISIONS FOR LIABILITIES 46,644 48,345
NET ASSETS 3,068,807 2,833,946

CAPITAL AND RESERVES
Called up share capital 7 1,100 1,100
Profit and loss account 3,067,707 2,832,846
SHAREHOLDERS' FUNDS 3,068,807 2,833,946

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

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

NPORS LIMITED (REGISTERED NUMBER: 03427694)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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:




S J Chapman - Director



J Senior - Director


NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

NPORS Limited 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 represents the value of services provided in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 5% on reducing balance
Long leasehold - 2% on cost
Plant & equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2023 - 41 ) .

NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Leasehold Long Plant &
improvements leasehold equipment
£    £    £   
COST
At 1 October 2023 76,756 583,959 175,762
Additions 12,746 - -
At 30 September 2024 89,502 583,959 175,762
DEPRECIATION
At 1 October 2023 29,746 67,935 94,116
Charge for year 2,661 11,679 16,329
At 30 September 2024 32,407 79,614 110,445
NET BOOK VALUE
At 30 September 2024 57,095 504,345 65,317
At 30 September 2023 47,010 516,024 81,646

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023 69,582 115,397 1,021,456
Additions 1,180 40,126 54,052
At 30 September 2024 70,762 155,523 1,075,508
DEPRECIATION
At 1 October 2023 26,129 60,332 278,258
Charge for year 8,887 22,233 61,789
At 30 September 2024 35,016 82,565 340,047
NET BOOK VALUE
At 30 September 2024 35,746 72,958 735,461
At 30 September 2023 43,453 55,065 743,198

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 120,168 128,170
Other debtors 2,166 270
Prepayments and accrued income 29,074 25,416
151,408 153,856

NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 76,998 86,019
Corporation tax 250,040 370,717
Social security and other taxes 221,198 206,622
Other creditors 2,535 4,115
Accruals and deferred income 196,514 166,256
747,285 833,729

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000
75 Ordinary B £1 75 75
25 Ordinary C £1 25 25
1,100 1,100

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £23,882 (2023 : £30,846).