National Regional Property Group Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09800894

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		2,015,047		2,015,047

			2,015,047		2,015,047
CURRENT ASSETS
Debtors	5	229,000		229,000

		229,000		229,000
Creditors: Amounts Falling Due Within One Year	6	(1,649,989 )		(1,649,989 )

NET CURRENT ASSETS (LIABILITIES)			(1,420,989 )		(1,420,989 )

TOTAL ASSETS LESS CURRENT LIABILITIES			594,058		594,058

NET ASSETS			594,058		594,058

CAPITAL AND RESERVES
Called up share capital	7		30		30
Profit and Loss Account			594,028		594,028

SHAREHOLDERS' FUNDS			594,058		594,058

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 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 Shaun Adams

Director

31 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

National Regional Property Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09800894 . The registered office is 7, Jubilee Road, Waterlooville, Hampshire, PO7 7RD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Preparation of consolidated financial statements

The financial statements contain information about NRPG Ltd as an individual company and do not

contain consolidated financial information as the parent of a group. The company is exempt under Section

399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

The preparation of financial statements requires the use of judgements, estimates and assumptions that affect

the reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses

during the reporting period. These judgements, estimates and assumptions are based on management's

historical experience, knowledge and other factors including expectations of future events or actions that are

believed to be reasonable under the circumstances. Actual results may differ from those amounts estimated.

In preparing these financial statements, management do not believe that htey have made any critical judgements or used any significant estimates or assumptions in applying the company's accounting policies.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

2.2. Financial Instruments

Financial instrucments are recognised in line with Sections 11 and 12 of FRS 102.

Basic financial instrucments, such as amounts due to group undertakings are initially recognised at transaction price, unless they constitute a financing arrangement, when the transaction is measured at present value of the future payments discounted at a market rate of interest. Such instrucments are subsequently carried at amortised cost using the effective interest rate method.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 years 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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National Regional Property Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	2,015,047

As at 31 March 2025	2,015,047

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	2,015,047

As at 1 April 2024	2,015,047

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	229,000	229,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,532	5,532
Other creditors	55,078	55,078
Accruals and deferred income	1,440	1,440
Amounts owed to group undertakings	1,587,939	1,587,939

	1,649,989	1,649,989

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	30	30

8. Related Party Transactions

A subsidiary of the company

During the year ending 2017, the company acquired the entire share capital of the subsidary for consideration of £2,015,047. this is included in the financial statements as a fixed asset investment.

Funds advanced of £1,452,939 (2020: £1,952,939) remain outstanding to the subsidary at the year-end.

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