Neptik Ltd

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

Registered number: 08839602

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,131		9,119

			7,131		9,119
CURRENT ASSETS
Debtors	5	28,330		26,719
Cash at bank and in hand		68,756		87,235

		97,086		113,954
Creditors: Amounts Falling Due Within One Year	6	(30,669 )		(38,282 )

NET CURRENT ASSETS (LIABILITIES)			66,417		75,672

TOTAL ASSETS LESS CURRENT LIABILITIES			73,548		84,791

Creditors: Amounts Falling Due After More Than One Year	7		(7,308 )		(9,601 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,355 )		(2,004 )

NET ASSETS			64,885		73,186

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			63,885		72,186

SHAREHOLDERS' FUNDS			64,885		73,186

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Neptik Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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.

On behalf of the board

Mr B A Lambert

Director

15/05/2026

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

1. General Information

Neptik Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08839602 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

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, excluding discounts, rebates, value added tax and other sales taxes.

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	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. 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.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

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Neptik Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	1,528	10,531	25,289	37,348
Additions	-	232	74	306

As at 30 April 2026	1,528	10,763	25,363	37,654

Depreciation
As at 1 May 2025	1,195	8,445	18,589	28,229
Provided during the period	83	536	1,675	2,294

As at 30 April 2026	1,278	8,981	20,264	30,523

Net Book Value
As at 30 April 2026	250	1,782	5,099	7,131

As at 1 May 2025	333	2,086	6,700	9,119

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	28,330	24,050
Other debtors	-	2,669

	28,330	26,719

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	2,333	2,402
Other creditors	6,064	3,057
Taxation and social security	22,272	32,823

	30,669	38,282

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

	2026	2025
	£	£
Bank loans	7,308	9,601

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Neptik Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2025	2,004	2,004
Utilised	(649 )	(649)

Balance at 30 April 2026	1,355	1,355

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Related Party Transactions

At the beginning of the period there was an amount of £486 owed from Voilaa Ltd, a company that Benjamin Lambert is also a director of. At the end of the period there was an amount of £nil owed from Voilaa Ltd.

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