NPETC Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 13271979

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,422		-
Investment Properties	5		1,090,038		-

			1,099,460		-
CURRENT ASSETS
Debtors		60,875		-
Cash at bank and in hand		57,402		-

		118,277		-
Creditors: Amounts Falling Due Within One Year		(913,762 )		-

NET CURRENT ASSETS (LIABILITIES)			(795,485 )		-

TOTAL ASSETS LESS CURRENT LIABILITIES			303,975		-

Creditors: Amounts Falling Due After More Than One Year	6		(294,872 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,790 )		-

NET ASSETS			7,313		-

CAPITAL AND RESERVES
Called up share capital	7		300		-
Profit and Loss Account			7,013		-

SHAREHOLDERS' FUNDS			7,313		-

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NPETC Limited

Abridged Balance Sheet (continued)

As At 29 March 2025

For the year ending 29 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 29 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr C Neil

Director

29 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

NPETC Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13271979 . The registered office is 37 London Road, Cotswold House, Confident Dental & Implant Clinic Group, Stroud, Gloucestershire, GL5 2AJ.

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 represents the total invoice value, excluding value added tax, of sales made during the period.

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:

Plant & Machinery

5 Year Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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NPETC Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 29 March 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. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was as follows: NIL (2024: )

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	-
Additions	11,778

As at 29 March 2025	11,778

Depreciation
As at 1 April 2024	-
Provided during the period	2,356

As at 29 March 2025	2,356

Net Book Value
As at 29 March 2025	9,422

As at 1 April 2024	-

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	-
Additions	1,090,038

As at 29 March 2025	1,090,038

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NPETC Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 29 March 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	-

8. Related Party Transactions

During the year ended 29 March 2025 the company was advanced loans totalling £109,000 by A Star Smile Ltd, a company under the same common control.

The outstanding balance total £109,000 (2024: £Nil) is included within Creditors: Amounts Falling Due Within One Year in these accounts. These transactions were conducted on an arm's length basis, and the year-end balance is unsecured, interest-free, and repayable on demand.

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