Company Registration No. 08221303 (England and Wales)
NP STRUCTURES (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
NP STRUCTURES (HOLDINGS) LIMITED
COMPANY INFORMATION
Director
I Wolfenden
Company number
08221303
Registered office
Mill Green
Waterside Road
Colne
Lancashire
BB8 0TA
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
NP STRUCTURES (HOLDINGS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
NP STRUCTURES (HOLDINGS) LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
200
200
Current assets
Debtors
4
839,454
789,454
Creditors: amounts falling due within one year
5
(146,703)
(96,703)
Net current assets
692,751
692,751
Net assets
692,951
692,951
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
692,751
692,751
Total equity
692,951
692,951

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 August 2026
I Wolfenden
Director
Company registration number 08221303 (England and Wales)
NP STRUCTURES (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

NP Structures (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mill Green, Waterside Road, Colne, Lancashire, BB8 0TA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

NP STRUCTURES (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
200
200
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
789,454
789,454
Other debtors
50,000
-
0
839,454
789,454
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
145,986
95,986
Other creditors
717
717
146,703
96,703

There are no specific terms attaching to the amounts due to group undertakings.

2025-11-30 2024-12-01 false false false 21 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity I Wolfenden 08221303 2024-12-01 2025-11-30 08221303 bus:Director1 2024-12-01 2025-11-30 08221303 bus:RegisteredOffice 2024-12-01 2025-11-30 08221303 2025-11-30 08221303 2024-11-30 08221303 core:WithinOneYear 2025-11-30 08221303 core:WithinOneYear 2024-11-30 08221303 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 08221303 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 08221303 core:ShareCapital 2025-11-30 08221303 core:ShareCapital 2024-11-30 08221303 core:RetainedEarningsAccumulatedLosses 2025-11-30 08221303 core:RetainedEarningsAccumulatedLosses 2024-11-30 08221303 2023-12-01 2024-11-30 08221303 core:CurrentFinancialInstruments 2024-11-30 08221303 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08221303 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08221303 bus:FRS102 2024-12-01 2025-11-30 08221303 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 08221303 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP