NP UNION LTD


Director	HUANG, Sming, Mr.


Registered Number	13356727 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		252,771		252,771
			252,771		252,771
Current assets
Debtors		5,823		6,055
Cash at bank and on hand		6,642		7,022
		12,465		13,077
Creditors amounts falling due within one year	4	(112)		(1,205)
Net current assets (liabilities)			12,353		11,872
Total assets less current liabilities			265,124		264,643
Creditors amounts falling due after one year	5		(256,889)		(256,889)
Net assets			8,235		7,754
Capital and reserves
Called up share capital			1		1
Profit and loss account			8,234		7,753
Shareholders' funds			8,235		7,754

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 December 2025, and are signed on its behalf by:

HUANG, Sming, Mr.
Director
Registered Company No. 13356727

NP UNION LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 105, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	112	1,205
Total	112	1,205

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	132,194	132,194
Other creditors	124,695	124,695
Total	256,889	256,889


	Other Creditors is made of loan form Ours Home Management Ltd