NRPG (ES) Ltd

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

Registered number: 09820560

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,265,132		1,265,132
Cash at bank and in hand		2,934		2,934

		1,268,066		1,268,066
Creditors: Amounts Falling Due Within One Year	5	(824,234 )		(824,234 )

NET CURRENT ASSETS (LIABILITIES)			443,832		443,832

TOTAL ASSETS LESS CURRENT LIABILITIES			443,832		443,832

Creditors: Amounts Falling Due After More Than One Year			(403,125 )		(403,125 )

NET ASSETS			40,707		40,707

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			40,706		40,706

SHAREHOLDERS' FUNDS			40,707		40,707

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

NRPG (ES) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09820560 . 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 informaion about NRPG (ES) Ltd as an individual company and do not contail 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The

Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party

transactions with wholly owned companies within the group.

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 they have made any critical

judgements in applying the company's accounting policies.

The following are estimates and assumptions that have a significant risk of causing a material adjustment to the

carrying amounts of assets and liabilities within the next financial year:

Work in progress currently consists of costs incurred on the development of the land purchased in the year.

These costs are considered recoverable as a development agreement was entered into post year-end.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Financial Instruments

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

Basic financial instruments, 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 the present value of

the future payments discounted at a market rate of interest. Such instruments are subsequently carried at

amortised cost using the effective interest rate method.

3. Average Number of Employees

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

Page 2

Page 3

NRPG (ES) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,264,436	1,264,436
VAT	696	696

	1,265,132	1,265,132

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	322,764	322,765
Corporation tax	7,531	7,531
Other creditors	112,856	112,855
Accruals and deferred income	120,938	120,938
Amounts owed to group undertakings	260,145	260,145

	824,234	824,234

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

At the year end NRPG Management Limited, the immediate parent company, was owed a total of £753,057 (2020: £344.613) from the company. This is interest free, repayable on demand and is included within short term creditors as at the year end.

Page 3