Network Pacific Resources Limited

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

Registered number: 03602279

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		105,971		111,293
Investments	5		-		100

			105,971		111,393
CURRENT ASSETS
Debtors	6	-		8,877
Cash at bank and in hand		268,743		245,999

		268,743		254,876
Creditors: Amounts Falling Due Within One Year	7	(71,668 )		(181,508 )

NET CURRENT ASSETS (LIABILITIES)			197,075		73,368

TOTAL ASSETS LESS CURRENT LIABILITIES			303,046		184,761

NET ASSETS			303,046		184,761

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			303,044		184,759

SHAREHOLDERS' FUNDS			303,046		184,761

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Network Pacific Resources Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr J R Lee

Director

14/08/2026

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

1. General Information

Network Pacific Resources Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03602279 . The registered office is Richmond Lodge, 28 Bond Street, Hedon, EAST YORKSHIRE, HU12 8NY.

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. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

2.3. Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met.

Sales of goods are recognised on sale to the customer, which is considered the point of payment for the goods.

2.4. 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:

Freehold	4% on cost
Plant & Machinery	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Network Pacific Resources Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	190,159	2,000	10,097	202,256
Additions	-	-	891	891
Disposals	-	-	(6,298 )	(6,298 )

As at 31 December 2025	190,159	2,000	4,690	196,849

Depreciation
As at 1 January 2025	81,287	1,915	7,761	90,963
Provided during the period	5,606	22	585	6,213
Disposals	-	-	(6,298 )	(6,298 )

As at 31 December 2025	86,893	1,937	2,048	90,878

Net Book Value
As at 31 December 2025	103,266	63	2,642	105,971

As at 1 January 2025	108,872	85	2,336	111,293

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	100
Disposals	(100 )

As at 31 December 2025	-

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	100

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Network Pacific Resources Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	8,877

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	50,760
Other creditors	25,748	114,881
Taxation and social security	45,920	15,867

	71,668	181,508

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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