NORTHPOINT LIVING LIMITED


Directors	HUSSAIN, Altaf
	HUSSAIN, Sumera


Company Secretary	HUSSAIN, Sumera


Registered Address	The Crescent Dental & Implant Centre Asr Finance Office
	The Crescent
	Selby
	YO8 4PE


Registered Number	07785603 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		897,186		899,973
			897,186		899,973
Current assets
Debtors		490,336		486,724
Cash at bank and on hand		21,520		46,057
		511,856		532,781
Creditors amounts falling due within one year	4	(1,120,454)		(1,143,667)
Net current assets (liabilities)			(608,598)		(610,886)
Total assets less current liabilities			288,588		289,087
Creditors amounts falling due after one year	5		-		(12,500)
Provisions for liabilities	6		(5,165)		(4,991)
Net assets			283,423		271,596
Capital and reserves
Called up share capital			2		2
Profit and loss account			283,421		271,594
Shareholders' funds			283,423		271,596

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 Directors acknowledge 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 Board of Directors on 17 December 2025, and are signed on its behalf by:

HUSSAIN, Altaf
Director
Registered Company No. 07785603

NORTHPOINT LIVING LIMITED

Notes to the Financial Statements
for the year ended 31 March 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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	886,037	114,577	2,800	1,003,414
At 31 March 25	886,037	114,577	2,800	1,003,414
Depreciation and impairment
At 01 April 24	-	100,821	2,620	103,441
Charge for year	-	2,751	36	2,787
At 31 March 25	-	103,572	2,656	106,228
Net book value
At 31 March 25	886,037	11,005	144	897,186
At 31 March 24	886,037	13,756	180	899,973

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	24,000
Bank borrowings and overdrafts	12,500	10,000
Amounts owed to related parties	681,353	683,512
Taxation and social security	4,907	6,385
Other creditors	418,000	418,000
Accrued liabilities and deferred income	3,694	1,770
Total	1,120,454	1,143,667

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	12,500
Total	-	12,500

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,165	4,991
Total	5,165	4,991