IRIS Accounts Production v26.1.0.640 06996004 Board of Directors 1.1.25 31.12.25 31.12.25 10.4.26 true false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06996004 2024-12-31 06996004 2025-12-31 06996004 2025-01-01 2025-12-31 06996004 2023-12-31 06996004 2024-01-01 2024-12-31 06996004 2024-12-31 06996004 ns15:EnglandWales 2025-01-01 2025-12-31 06996004 ns14:PoundSterling 2025-01-01 2025-12-31 06996004 ns10:Director1 2025-01-01 2025-12-31 06996004 ns10:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 06996004 ns10:SmallEntities 2025-01-01 2025-12-31 06996004 ns10:Audited 2025-01-01 2025-12-31 06996004 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06996004 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06996004 ns10:FullAccounts 2025-01-01 2025-12-31 06996004 ns10:Director2 2025-01-01 2025-12-31 06996004 ns10:Director3 2025-01-01 2025-12-31 06996004 ns10:Director4 2025-01-01 2025-12-31 06996004 ns10:Director5 2025-01-01 2025-12-31 06996004 ns10:Director6 2025-01-01 2025-12-31 06996004 ns10:Director8 2025-01-01 2025-12-31 06996004 ns10:Director9 2025-01-01 2025-12-31 06996004 ns10:CompanySecretary1 2025-01-01 2025-12-31 06996004 ns10:RegisteredOffice 2025-01-01 2025-12-31 06996004 ns5:CurrentFinancialInstruments 2025-12-31 06996004 ns5:CurrentFinancialInstruments 2024-12-31 06996004 ns5:SharePremium 2025-12-31 06996004 ns5:SharePremium 2024-12-31 06996004 ns5:RevaluationReserve 2025-12-31 06996004 ns5:RevaluationReserve 2024-12-31 06996004 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-12-31 06996004 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-12-31 06996004 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 06996004 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 06996004 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06996004 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06996004 ns5:ComputerEquipment 2024-12-31 06996004 ns5:ComputerEquipment 2025-12-31 06996004 ns5:ComputerEquipment 2024-12-31 06996004 ns5:CostValuation 2024-12-31 06996004 ns5:Subsidiary1 2025-01-01 2025-12-31 06996004 1 ns5:Subsidiary1 2025-01-01 2025-12-31 06996004 ns5:Subsidiary1 2025-12-31 06996004 ns5:Subsidiary1 2024-12-31 06996004 ns5:Subsidiary1 2024-01-01 2024-12-31 06996004 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06996004 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 06996004 ns5:Non-currentFinancialInstruments 2025-12-31 06996004 ns5:Non-currentFinancialInstruments 2024-12-31 06996004 ns5:WithinOneYear 2025-12-31 06996004 ns5:WithinOneYear 2024-12-31 06996004 ns5:BetweenOneFiveYears 2025-12-31 06996004 ns5:BetweenOneFiveYears 2024-12-31 06996004 ns5:AllPeriods 2025-12-31 06996004 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: 06996004 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS |

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS |

COMPANY INFORMATION

for the Year Ended 31 DECEMBER 2025

| DIRECTORS: | Mr P F Hands

| Mr S J Turner

| Mr A K Agrawal

| Mrs K Gulati

| Mr J F Hearn

| Mr V Jeffries

| Miss S Kassamally

| Mr J D Nelson

| SECRETARY: | Mr E M Donaghy

| REGISTERED OFFICE: | Unit 6, Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| REGISTERED NUMBER: | 06996004 (England and Wales)

| AUDITORS: | FKCA Limited

| Statutory Auditor

| 260 - 270 Butterfield

| Great Marlings

| Luton

| Bedfordshire

| LU2 8DL

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 21 |  | 21 |  |

21 |  | 21 |  |

CURRENT ASSETS

Debtors | 6 | 1,012,725 |  | 1,122,408 |  |

Cash at bank | 435,818 |  | 349,685 |  |

1,448,543 |  | 1,472,093 |  |

CREDITORS

Amounts falling due within one year | 7 | 45,390 |  | 74,060 |  |

NET CURRENT ASSETS | 1,403,153 |  | 1,398,033 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,403,174 |  | 1,398,054 |  |

RESERVES

General reserve | 998,602 |  | 998,602 |  |

Members guarantee reserve | 10 | 29,237 |  | 32,791 |  |

Branch support reserve | 20,000 |  | 20,000 |  |

Recruitment and development

reserve | 10 | 43,407 |  | 43,407 |  |

Income and expenditure account | 311,928 |  | 303,254 |  |

1,403,174 |  | 1,398,054 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 February 2026 and were signed on its behalf by:

Mr P F Hands - Director

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The National Federation of Occupational Pensioners is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about The National Federation of Occupational Pensioners 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.

| Turnover

| Subscription income is recognised as received and represents members subscriptions and subscriptions collected for branches.

| Rental, magazine income and investment income is recognised on an accruals basis.

| Donations and legacies are recognised on a receivable basis where there is certainty of receipt and the amount can be reliably measured.

| All sources of income are stated at net of VAT and any sales tax where applicable.

| Tangible fixed assets

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment |  | - Straight line over 1 to 3 years |  |

| Fixed assets costing more than £2,000 are capitalised and included at historical cost in the financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the company to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be reliably measured.

| Retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 80,951 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 80,951 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 21 |  |

| NET BOOK VALUE

| At 31 December 2025 | 21 |  |

| At 31 December 2024 | 21 |  |

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| NFOP Management Limited

| Registered office: Unit 6, Imperial Court, Laporte Way, Luton, Bedfordshire, LU4 8FE

| Nature of business: Rental company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | (200,857 | ) | (200,898 | ) |

| Profit for the year | 41 |  | 13 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 16,768 |  | 20,299 |  |

| Other debtors | 500 |  | 500 |  |

| NFOP Management Limited loan | 932,537 |  | 932,537 |  |

| VAT | 9,188 |  | 19,880 |  |

| Prepayments and accrued income | 53,732 |  | 138,064 |  |

1,012,725 |  | 1,111,280 |  |

| Amounts falling due after more than one year:

| Prepayments and accrued income | - |  | 11,128 |  |

| Aggregate amounts | 1,012,725 |  | 1,122,408 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 29,928 |  | 56,203 |  |

| Corporation tax | 2,291 |  | 2,607 |  |

| Taxation and social security | 6,509 |  | 4,872 |  |

| Other creditors | 6,422 |  | 8,278 |  |

| Accrued expenses | 240 |  | 2,100 |  |

45,390 |  | 74,060 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 4,631 |  | 5,037 |  |

| Between one and five years | 8,174 |  | 6,507 |  |

12,805 |  | 11,544 |  |

| THE NATIONAL FEDERATION OF OCCUPATIONAL |

| PENSIONERS (REGISTERED NUMBER: 06996004) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2025

9. | SECURED DEBTS

| The business has granted fixed and floating charges over its undertaking and all property and assets, both present and future, in favour of HSBC Bank PLC. These securities cover all assets of the business.

10. | RESERVES

| Recruitment |  |

|  | Members |  |  | Branch |  |  | and |  |  |

|  | guarantee |  |  | support |  |  | development |  |  |

|  | reserve |  |  | reserve |  |  | reserve |  |  | Totals |  |

|  | £ |  |  | £ |  |  | £ |  |  | £ |  |

| At 1 January 2025 |  | 32,791 |  |  | 20,000 |  |  | 43,407 |  |  | 96,198 |  |

| Transfers |  | (3,554) |  |  | - |  |  | - |  |  | (3,554) |  |

| At 31 December 2025 |  | 29,237 |  |  | 20,000 |  |  | 43,407 |  |  | 92,644 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Miss Tara Aldwin ACA (Senior Statutory Auditor)

| for and on behalf of FKCA Limited

12. | RELATED PARTY DISCLOSURES

| The National Federation of Occupational Pensioners Welfare Fund (connected charity)

| During the year a donation of services was made to a connected charity, The National Federation of Occupational Pensioners Welfare Fund (charity number 1053576) totalling £5,000 (2024: £5,000).

| NFOP Management Limited (Subsidiary Company)

| During the year the subsidiary company charged rent and service charges to the company of £1,000 (2024: £48,150). At the year end the company owed the subsidiary company £Nil (2024: £12,780) which is included in trade creditors. At the year end the subsidiary company also owed the company £932,537 (2024: £932,537). This is an interest free loan with no fixed date of repayment and is repayable on demand.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the Executive Committee. All elected members of the Executive Committee are Directors.