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REGISTERED NUMBER: 03427694 (England and Wales)















NPORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025





NPORS LIMITED (REGISTERED NUMBER: 03427694)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NPORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: S J Chapman
J Senior
K Chapman
J Dickson
S Johnson
C D Senior





SECRETARY: J Senior





REGISTERED OFFICE: 12-14 Brunel Court
Rudheath Way
Rudheath
Northwich
Cheshire
CW9 7LP





REGISTERED NUMBER: 03427694 (England and Wales)





Page 1
NPORS LIMITED (REGISTERED NUMBER: 03427694)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 755,132 735,461

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 156,192 151,408
Cash at bank and in hand 3,049,346 2,974,867
3,206,538 3,127,275
CREDITORS
Amounts falling due within one year 6 691,358 747,285
NET CURRENT ASSETS 2,515,180 2,379,990
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,270,312
3,115,451

PROVISIONS FOR LIABILITIES 55,038 46,644
NET ASSETS 3,215,274 3,068,807

CAPITAL AND RESERVES
Called up share capital 7 1,100 1,100
Profit and loss account 3,214,174 3,067,707
SHAREHOLDERS' FUNDS 3,215,274 3,068,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
NPORS LIMITED (REGISTERED NUMBER: 03427694)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 28 May 2026 and were signed on its behalf by:




S J Chapman - Director



J Senior - Director


The notes form part of these financial statements

Page 3
NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

NPORS Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover represents the value of services provided in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 5% on reducing balance
Long leasehold - 2% on cost
Plant & equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 42 ) .

Page 4 continued...
NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. TANGIBLE FIXED ASSETS
Leasehold Long Plant &
improvements leasehold equipment
£    £    £   
COST
At 1 October 2024 89,502 583,959 175,762
Additions 24,050 - -
At 30 September 2025 113,552 583,959 175,762
DEPRECIATION
At 1 October 2024 32,407 79,614 110,445
Charge for year 3,656 11,680 13,064
At 30 September 2025 36,063 91,294 123,509
NET BOOK VALUE
At 30 September 2025 77,489 492,665 52,253
At 30 September 2024 57,095 504,345 65,317

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2024 70,762 155,523 1,075,508
Additions 19,693 43,087 86,830
At 30 September 2025 90,455 198,610 1,162,338
DEPRECIATION
At 1 October 2024 35,016 82,565 340,047
Charge for year 8,624 30,135 67,159
At 30 September 2025 43,640 112,700 407,206
NET BOOK VALUE
At 30 September 2025 46,815 85,910 755,132
At 30 September 2024 35,746 72,958 735,461

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 112,485 120,168
Other debtors 282 2,166
Prepayments and accrued income 43,425 29,074
156,192 151,408

Page 5 continued...
NPORS LIMITED (REGISTERED NUMBER: 03427694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 99,020 76,998
Corporation tax 276,157 250,040
Social security and other taxes 231,711 221,198
Other creditors 5,348 2,535
Accruals and deferred income 79,122 196,514
691,358 747,285

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000
75 Ordinary B £1 75 75
25 Ordinary C £1 25 25
1,100 1,100

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £48,248 (2024 : £23,882).

Page 6