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Registered number: 07544255
Np Essex Construction Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Np Essex Construction Limited For The Year Ended 28 February 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Np Essex Construction Limited which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Np Essex Construction Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Np Essex Construction Limited and state those matters that we have agreed to state to the director of Np Essex Construction Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Np Essex Construction Limited and its director as a body for our work or for this report.
It is your duty to ensure that Np Essex Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Np Essex Construction Limited . You consider that Np Essex Construction Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Np Essex Construction Limited . 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 financial statements.
Anderson Ross Accounting and Tax
4 November 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 07544255
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,300 4,687
Investment Properties 5 686,992 520,495
694,292 525,182
CURRENT ASSETS
Debtors 6 22,028 3,338
Cash at bank and in hand 96,113 54,672
118,141 58,010
Creditors: Amounts Falling Due Within One Year 7 (45,456 ) (58,667 )
NET CURRENT ASSETS (LIABILITIES) 72,685 (657 )
TOTAL ASSETS LESS CURRENT LIABILITIES 766,977 524,525
Creditors: Amounts Falling Due After More Than One Year 8 (766,760 ) (519,799 )
NET ASSETS 217 4,726
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 117 4,626
SHAREHOLDERS' FUNDS 217 4,726
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Page 3
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Pirooz Amerian
Director
4 November 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Np Essex Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07544255 . The registered office is Thremhall Park Start Hill, Thremhall Park Start Hill, Bishop's Stortford, CM22 7WE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 29 February 2024 13,268
Additions 4,437
As at 28 February 2025 17,705
Depreciation
As at 29 February 2024 8,581
Provided during the period 1,824
As at 28 February 2025 10,405
Net Book Value
As at 28 February 2025 7,300
As at 29 February 2024 4,687
5. Investment Property
2025
£
Fair Value
As at 29 February 2024 520,495
Additions 166,497
As at 28 February 2025 686,992
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,028 3,338
Director's loan account 20,000 -
22,028 3,338
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,352 27,963
Corporation tax 2,119 4,008
Other taxes and social security 199 2,354
VAT 3,854 4,900
Other creditors 7,108 213
Accruals and deferred income 24,824 19,168
Director's loan account - 61
45,456 58,667
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 715,000 499,000
Loan 51,760 20,799
766,760 519,799
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 29 February 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Pirooz Amerian - - - - 20,000
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 16,000 38,200
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12. Related Party Transactions
Included in debtors falling due within one year is an amount of £20,000 (2024: NIL) payable by the director. The loan is interest free.
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