REGISTERED NUMBER: 15500608 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 18 FEBRUARY 2024 TO 31 JULY 2025

FOR

NPT PROPERTY MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

N A Peattie

Mrs E G Peattie

REGISTERED OFFICE:

58 Station Road

Netley Abbey

Southampton

SO31 5AF

REGISTERED NUMBER:

15500608 (England and Wales)

ACCOUNTANTS:

Hamble Accountancy Ltd

9 Kingfisher Close

Hamble

Southampton

SO31 4PE

FIXED ASSETS

Tangible assets

4

5,216

Investment property

5

585,500

590,716

CURRENT ASSETS

Debtors

6

1,144

Cash in hand

58,235

59,379

CREDITORS

Amounts falling due within one year

7

435,001

NET CURRENT LIABILITIES

(375,622

)

TOTAL ASSETS LESS CURRENT LIABILITIES

215,094

CREDITORS

Amounts falling due after more than one year

8

249,947

NET LIABILITIES

(34,853

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(34,953

)

SHAREHOLDERS' FUNDS

(34,853

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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.

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 6 November 2025 and were signed on its behalf by:

N A Peattie - Director

Mrs E G Peattie - Director

1.	STATUTORY INFORMATION

NPT Property Management Ltd 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 on a going concern basis and under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

5,350

At 31 July 2025

5,350

DEPRECIATION

Charge for period

134

At 31 July 2025

134

NET BOOK VALUE

At 31 July 2025

5,216

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

511,182

Revaluations

74,318

At 31 July 2025

585,500

NET BOOK VALUE

At 31 July 2025

585,500

The fair value of the investment properties was arrived at on an open market value basis by reference to market evidence and valuations. The valuation at the year end was made by the Directors.

Fair value at 31 July 2025 is represented by:

£

Valuation in 2025

74,318

Cost

511,182

585,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' current accounts

127

Prepayments and accrued income

1,017

1,144

All Director's loans are subject to interest which has been paid at the official interest rate (where applicable). All loans were repaid in full on 24th October 2025.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

27,673

Other creditors

406,000

Accrued expenses

1,328

435,001

£406,000 of other creditors relates to a non interest bearing loan from Tactical Support Holdings Ltd, a co owned company. The loan is repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans more 5 yrs non-inst

249,947

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

249,947

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Mortgage

249,947

The mortgage is secured by fixed charge over the investment property which has an aggregate fair value of £585,500.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2025:

£

N A Peattie

Balance outstanding at start of period

-

Amounts advanced

127

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

127

All Director's loans are subject to interest which has been paid at the official interest rate (where applicable). All loans were repaid in full on 24th October 2025.

11.	GOING CONCERN

The Directors have committed to providing continued funding for the company for at least 12 months from the date the accounts are signed. As a result the accounts are prepared on a going concern basis.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NPT Property Management Ltd for the period ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of NPT Property Management Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NPT Property Management Ltd and state those matters that we have agreed to state to the Board of Directors of NPT Property Management Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NPT Property Management Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that NPT Property Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of NPT Property Management Ltd. You consider that NPT Property Management Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of NPT Property Management 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.

Hamble Accountancy Ltd

9 Kingfisher Close

Hamble

Southampton

SO31 4PE

6 November 2025