NORTH POINT LIVING DEVELOPMENTS LTD


Director	HUSSAIN, Altaf


Company Secretary	HUSSAIN, Sumera


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


Registered Number	08418714 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,098		13,465
			10,098		13,465
Current assets
Stocks	4	3,833,473		3,218,423
Debtors		133,922		134,550
Cash at bank and on hand		5,498		5,909
		3,972,893		3,358,882
Creditors amounts falling due within one year	5	(3,755,807)		(3,095,078)
Net current assets (liabilities)			217,086		263,804
Total assets less current liabilities			227,184		277,269
Creditors amounts falling due after one year	6		-		(12,500)
Provisions for liabilities	7		(2,525)		(3,367)
Net assets			224,659		261,402
Capital and reserves
Called up share capital			2		2
Profit and loss account			224,657		261,400
Shareholders' funds			224,659		261,402

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 17 December 2025, and are signed on its behalf by:

HUSSAIN, Altaf
Director
Registered Company No. 08418714

NORTH POINT LIVING DEVELOPMENTS LTD

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:

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 24	39,889	36,400	76,289
At 31 March 25	39,889	36,400	76,289
Depreciation and impairment
At 01 April 24	28,375	34,449	62,824
Charge for year	2,879	488	3,367
At 31 March 25	31,254	34,937	66,191
Net book value
At 31 March 25	8,635	1,463	10,098
At 31 March 24	11,514	1,951	13,465

4.	Stocks

	2025	2024
	£	£
Other stocks	3,833,473	3,218,423
Total	3,833,473	3,218,423

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,854	9,854
Bank borrowings and overdrafts	18,858	18,578
Amounts owed to related parties	1,100,038	1,100,698
Other creditors	2,621,659	1,962,865
Accrued liabilities and deferred income	5,398	3,083
Total	3,755,807	3,095,078

6.	Creditors: amounts due after one year

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

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,525	3,367
Total	2,525	3,367