REGISTERED NUMBER: 07766991 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NPC PRODUCE LTD

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Cummings

REGISTERED OFFICE:

Bramley

Long Hyde Road

South Littleton

Evesham

Worcestershire

WR11 8TH

REGISTERED NUMBER:

07766991 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

286,005

293,677

Cost of sales

248,235

261,295

GROSS PROFIT

37,770

32,382

Administrative expenses

8,539

10,711

OPERATING PROFIT

29,231

21,671

Interest receivable and similar income

51

107

PROFIT BEFORE TAXATION

29,282

21,778

Tax on profit

5,563

4,138

PROFIT FOR THE FINANCIAL YEAR

23,719

17,640

Retained earnings at beginning of year

74,858

77,218

Dividends

-

(20,000

)

RETAINED EARNINGS AT END OF YEAR

98,577

74,858

CURRENT ASSETS

Debtors

6

21,054

20,198

Cash at bank

91,274

70,496

112,328

90,694

CREDITORS

Amounts falling due within one year

7

13,611

15,696

NET CURRENT ASSETS

98,717

74,998

TOTAL ASSETS LESS CURRENT LIABILITIES

98,717

74,998

CAPITAL AND RESERVES

Called up share capital

140

140

Retained earnings

98,577

74,858

98,717

74,998

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

Mrs C Cummings - Director

1.	STATUTORY INFORMATION

Npc Produce Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

2,081

DEPRECIATION

At 1 April 2025

and 31 March 2026

2,081

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,663

19,807

VAT

361

361

Called up share capital not paid

30

30

21,054

20,198

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,802

9,669

Corporation tax

5,513

4,138

Directors' current accounts

624

1,217

Accrued expenses

672

672

13,611

15,696