Registration number: 08467540

Daniel Naprous Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Daniel Naprous Ltd

Company Information

Director

D G Naprous

Registered office

The Wychwood Stud Salden Mursley Buckinghamshire MK17 0HX

Daniel Naprous Ltd

(Registration number: 08467540)
Abridged Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	75,373	83,902
Current assets
Debtors		151,329	90,287
Cash at bank and in hand		16,909	15,715
		168,238	106,002
Creditors: Amounts falling due within one year		(78,051)	(25,513)
Net current assets		90,187	80,489
Total assets less current liabilities		165,560	164,391
Creditors: Amounts falling due after more than one year		-	(3,708)
Net assets		165,560	160,683
Capital and reserves
Called up share capital		10	10
Retained earnings		165,550	160,673
Shareholders' funds		165,560	160,683

For the financial year ending 30 April 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 year 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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

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

Approved and authorised by the director on 19 September 2025
 

Daniel Naprous Ltd

(Registration number: 08467540)
Abridged Balance Sheet as at 30 April 2025

......................................... D G Naprous Director

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

1	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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

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
Plant and machinery	25% straight line depreciation
Motor vehicles	33.3% straight line & 25% reducing balance depreciation
Furniture and fittings	33.3% straight line depreciation

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Daniel Naprous Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

3	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	2,015	86,746	124,480	213,241
Additions	224	20,507	1,482	22,213
At 30 April 2025	2,239	107,253	125,962	235,454
Depreciation
At 1 May 2024	672	55,562	73,105	129,339
Charge for the year	746	16,782	13,214	30,742
At 30 April 2025	1,418	72,344	86,319	160,081
Carrying amount
At 30 April 2025	821	34,909	39,643	75,373
At 30 April 2024	1,343	31,184	51,375	83,902

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10