REGISTERED NUMBER: 08303707 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

NPS Enterprise Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N Pochekutova

REGISTERED OFFICE:

Office 7 35-37 Ludgate Hill

London

EC4M 7JN

REGISTERED NUMBER:

08303707 (England and Wales)

FIXED ASSETS

Tangible assets

4

9,435

2,571

Investments

5

1,024,958

656,415

1,034,393

658,986

CURRENT ASSETS

Debtors

6

335,247

196,347

Cash at bank and in hand

130,479

19,342

465,726

215,689

CREDITORS

Amounts falling due within one year

7

212,849

125,940

NET CURRENT ASSETS

252,877

89,749

TOTAL ASSETS LESS CURRENT LIABILITIES

1,287,270

748,735

CREDITORS

Amounts falling due after more than one year

8

1,167,255

634,158

NET ASSETS

120,015

114,577

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

119,915

114,477

SHAREHOLDERS' FUNDS

120,015

114,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 30 September 2025 and were signed by:

Mrs N Pochekutova - Director

1.	STATUTORY INFORMATION

NPS Enterprise 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment 25% p.a WDV

Plant & machinery 25% p.a WDV

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for the current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into pound sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into pound sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments in joint venture are included at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company has obtained assurances and undertakings from its shareholders that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given these undertakings, the director considers it appropriate to adopt a going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

17,755

Additions

10,010

At 31 December 2024

27,765

DEPRECIATION

At 1 January 2024

15,184

Charge for year

3,146

At 31 December 2024

18,330

NET BOOK VALUE

At 31 December 2024

9,435

At 31 December 2023

2,571

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in joint

undertakings

venture

Totals

£

£

£

COST

At 1 January 2024

-

656,415

656,415

Additions

494,005

-

494,005

Share of profit/(loss)

-

(125,462

)

(125,462

)

At 31 December 2024

494,005

530,953

1,024,958

NET BOOK VALUE

At 31 December 2024

494,005

530,953

1,024,958

At 31 December 2023

-

656,415

656,415

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

216,600

63,700

Other debtors

118,647

132,647

335,247

196,347

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

3,866

-

Trade creditors

98,922

6,864

Taxation and social security

3,242

2,559

Other creditors

106,819

116,517

212,849

125,940

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

6,765

-

Other creditors

1,160,490

634,158

1,167,255

634,158

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs N Pochekutova.