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Company Registration No. 7896405 (England and Wales)
NPC Commercials Ltd Unaudited accounts for the year ended 31 December 2024
NPC Commercials Ltd Unaudited accounts Contents
Page
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NPC Commercials Ltd Company Information for the year ended 31 December 2024
Directors
N Pendleton P Travis C Roberts
Company Number
7896405 (England and Wales)
Registered Office
Unit 32, Miners Road Llay Industrial Estate Llay Wrexham LL12 0PJ
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NPC Commercials Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
353,848 
211,052 
Current assets
Inventories
6,000 
500 
Debtors
359,187 
256,107 
Cash at bank and in hand
44,027 
100,447 
409,214 
357,054 
Creditors: amounts falling due within one year
(318,322)
(278,432)
Net current assets
90,892 
78,622 
Total assets less current liabilities
444,740 
289,674 
Creditors: amounts falling due after more than one year
(187,239)
(105,124)
Provisions for liabilities
Deferred tax
(67,231)
(52,763)
Net assets
190,270 
131,787 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
189,970 
131,487 
Shareholders' funds
190,270 
131,787 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by
P Travis Director Company Registration No. 7896405
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NPC Commercials Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
NPC Commercials Ltd is a private company, limited by shares, registered in England and Wales, registration number 7896405. The registered office is Unit 32, Miners Road, Llay Industrial Estate, Llay, Wrexham, LL12 0PJ.
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.
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
20% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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NPC Commercials Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
81,450 
439,443 
17,625 
538,518 
Additions
22,143 
230,541 
- 
252,684 
Disposals
(770)
(84,594)
- 
(85,364)
At 31 December 2024
102,823 
585,390 
17,625 
705,838 
Depreciation
At 1 January 2024
59,053 
257,758 
10,655 
327,466 
Charge for the year
6,689 
82,477 
1,041 
90,207 
On disposals
(154)
(65,529)
- 
(65,683)
At 31 December 2024
65,588 
274,706 
11,696 
351,990 
Net book value
At 31 December 2024
37,235 
310,684 
5,929 
353,848 
At 31 December 2023
22,397 
181,685 
6,970 
211,052 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
276,731 
148,656 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
184,735 
160,970 
Accrued income and prepayments
19,184 
17,497 
Other debtors
155,268 
77,640 
359,187 
256,107 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
31,689 
36,500 
Obligations under finance leases and hire purchase contracts
74,809 
51,985 
Trade creditors
91,961 
75,252 
Taxes and social security
115,949 
112,228 
Accruals
3,914 
2,467 
318,322 
278,432 
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NPC Commercials Ltd Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,167 
14,167 
Obligations under finance leases and hire purchase contracts
183,072 
90,957 
187,239 
105,124 
Aggregate of amounts that fall due for payment after five years
31,604 
- 
Included within creditors are secured creditors amounting to £279,570 (2023 - £169,442). Finance leases are secured on the assets concerned and the bank overdraft is secured by a personal guarantee given by the directors.
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
67,231 
52,763 
2024 
2023 
£ 
£ 
Provision at start of year
52,763 
47,883 
Charged to the profit and loss account
14,468 
4,880 
Provision at end of year
67,231 
52,763 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director's Loan
25,880 
51,756 
25,880 
51,756 
Director's Loan
25,880 
51,756 
25,880 
51,756 
Director's Loan
25,880 
51,755 
25,880 
51,755 
77,640 
155,267 
77,640 
155,267 
Included with in other debtors are the overdrawn loan accounts of the directors. All advances have been repaid since the year end. Interest is charged on the outstanding loans at the official rate.
10
Transactions with related parties
Rent of £6,000 p.a. is paid to PTR Property Services for use of the premises. The directors of NPC Commercials Limited are partners in PTR Property Services.
11
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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