NP Builders Ltd - Filleted accounts

Registered number

06861831

NP Builders Ltd

Filleted Accounts

31 March 2025

NP Builders Ltd
Registered number:		06861831
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,210			4,764

Current assets
Debtors	4	16,793			26,875
Cash at bank and in hand		65,265			84,973
		82,058			111,848

Creditors: amounts falling due within one year	5	(49,916)			(58,519)

Net current assets			32,142			53,329

Net assets			37,352			58,093

Capital and reserves
Called up share capital			100			100
Profit and loss account			37,252			57,993

Shareholders' funds			37,352			58,093

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nigel Carlton
Director
Approved by the board on 5 December 2025

NP Builders Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	6,052		36,948		43,000
	Additions	1,638		-		1,638
	At 31 March 2025	7,690		36,948		44,638

	Depreciation
	At 1 April 2024	3,766		34,470		38,236
	Charge for the year	572		620		1,192
	At 31 March 2025	4,338		35,090		39,428

	Net book value
	At 31 March 2025	3,352		1,858		5,210
	At 31 March 2024	2,286		2,478		4,764


4	Debtors			2025		2024
£					£

	Trade debtors			16,793		26,875


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			19,466		17,000
	Taxation and social security costs			28,549		38,075
	Other creditors			1,901		3,444
				49,916		58,519


6	Other information

	NP Builders Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	20 Collinson Lane
	Fernwood
	Newark
	Notts
	NG24 3GJ