NPP Frozen Foods Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04157445

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		399,795		410,417

			399,795		410,417
CURRENT ASSETS
Stocks	5	163,691		203,161
Debtors	6	467,221		491,806
Cash at bank and in hand		534,057		578,892

		1,164,969		1,273,859
Creditors: Amounts Falling Due Within One Year	7	(413,274 )		(535,166 )

NET CURRENT ASSETS (LIABILITIES)			751,695		738,693

TOTAL ASSETS LESS CURRENT LIABILITIES			1,151,490		1,149,110

Creditors: Amounts Falling Due After More Than One Year	8		-		(25,075 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(84,640 )		(91,318 )

NET ASSETS			1,066,850		1,032,717

CAPITAL AND RESERVES
Called up share capital	10		4		4
Profit and Loss Account			1,066,846		1,032,713

SHAREHOLDERS' FUNDS			1,066,850		1,032,717

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NPP Frozen Foods Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 G J Pugh

Director

27 March 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

NPP Frozen Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04157445 . The registered office is Unit 1 Pine Court, Walker Road, Coalville, Leicestershire, LE67 1SZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over lease term
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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NPP Frozen Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 19)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	7,597	138,891	585,490	42,011	773,989
Additions	-	19,555	60,500	3,067	83,122
Disposals	-	-	(43,433 )	-	(43,433 )

As at 31 August 2025	7,597	158,446	602,557	45,078	813,678

Depreciation
As at 1 September 2024	1,191	122,118	214,640	25,623	363,572
Provided during the period	152	5,217	75,389	3,276	84,034
Disposals	-	-	(33,723 )	-	(33,723 )

As at 31 August 2025	1,343	127,335	256,306	28,899	413,883

Net Book Value
As at 31 August 2025	6,254	31,111	346,251	16,179	399,795

As at 1 September 2024	6,406	16,773	370,850	16,388	410,417

5. Stocks

	2025	2024
	£	£
Stock	163,691	203,161

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NPP Frozen Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	41,495	37,708
Prepayments and accrued income	29,168	37,311
Other debtors	600	630
Directors' loan accounts	-	22,000

	71,263	97,649
Due after more than one year
Corporation tax recoverable assets	1,693	-
Amounts owed by group undertakings	394,265	394,157

	395,958	394,157

	467,221	491,806

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,075	27,354
Trade creditors	265,263	296,662
Bank loans and overdrafts	-	12,833
Corporation tax	76,326	109,406
Other taxes and social security	10,209	8,440
VAT	22,705	76,004
Other creditors	7,401	4,467
Directors' loan accounts	6,295	-

	413,274	535,166

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	25,075

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,075	52,429
Bank loans and overdrafts	-	12,833

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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NPP Frozen Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	39,500	39,500
Later than one year and not later than five years	48,590	88,090

	88,090	127,590

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Gavin Pugh	16,000	42,142	58,250	-	(108 )
Mr Mark Pugh	6,000	46,063	58,250	-	(6,187 )

The above loan is unsecured, interest free and repayable on demand.

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