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Company Registration No. 14151124 (England and Wales)
NAPOLEAT LTD Unaudited accounts for the year ended 30 June 2025
NAPOLEAT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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NAPOLEAT LTD Company Information for the year ended 30 June 2025
Directors
Gaetano Esposito Enrico Giovanni Caprio
Company Number
14151124 (England and Wales)
Registered Office
190-196 Cherry Hinton Road Cambridge Cambridgeshire CB1 7AN England
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NAPOLEAT LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,715
2,091
Current assets
Inventories
1,095
3,468
Debtors
5
79,121
46,127
Cash at bank and in hand
3,301
2,723
83,517
52,318
Creditors: amounts falling due within one year
6
(112,089)
(77,088)
Net current liabilities
(28,572)
(24,770)
Net liabilities
(24,857)
(22,679)
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
(24,957)
(22,779)
Shareholders' funds
(24,857)
(22,679)
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by
Gaetano Esposito Director Company Registration No. 14151124
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NAPOLEAT LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
NAPOLEAT LTD is a private company, limited by shares, registered in England and Wales, registration number 14151124. The registered office is 190-196 Cherry Hinton Road, Cambridge, Cambridgeshire, CB1 7AN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
2,129
Additions
2,470
Disposals
(269)
At 30 June 2025
4,330
Depreciation
At 1 July 2024
38
Charge for the year
581
On disposals
(4)
At 30 June 2025
615
Net book value
At 30 June 2025
3,715
At 30 June 2024
2,091
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NAPOLEAT LTD Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
49
-
Trade debtors
3,318
2,514
Accrued income and prepayments
-
20,000
3,367
22,514
Amounts falling due after more than one year
Amounts due from group undertakings etc.
75,754
-
Accrued income and prepayments
-
23,613
75,754
23,613
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
50,605
10,613
VAT
53,187
45,776
Trade creditors
1,013
16,408
Taxes and social security
7,284
4,291
112,089
77,088
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 12 (2024: 7).
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