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Company Registration No. 06392878 (England and Wales)
NAAP ACCOUNTANTS LTD Unaudited accounts for the year ended 31 January 2026
NAAP ACCOUNTANTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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NAAP ACCOUNTANTS LTD Company Information for the year ended 31 January 2026
Director
Michael Collins
Company Number
06392878 (England and Wales)
Registered Office
21 Anchor Street Suite 6 Southport Merseyside PR9 0UT England
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NAAP ACCOUNTANTS LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
580 
707 
Current assets
Debtors
5
14,941 
8,376 
Cash at bank and in hand
35,212 
50,475 
50,153 
58,851 
Creditors: amounts falling due within one year
6
(1,066)
(4,768)
Net current assets
49,087 
54,083 
Total assets less current liabilities
49,667 
54,790 
Creditors: amounts falling due after more than one year
7
(30,119)
(36,755)
Net assets
19,548 
18,035 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,448 
17,935 
Shareholders' funds
19,548 
18,035 
For the year ending 31 January 2026 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 director acknowledges his 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 and authorised for issue on 2 October 2026 and were signed on its behalf by
Michael Collins Director Company Registration No. 06392878
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NAAP ACCOUNTANTS LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
NAAP ACCOUNTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 06392878. The registered office is 21 Anchor Street, Suite 6, Southport, Merseyside, PR9 0UT, 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:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2025
5,285 
At 31 January 2026
5,285 
Depreciation
At 1 February 2025
4,578 
Charge for the year
127 
At 31 January 2026
4,705 
Net book value
At 31 January 2026
580 
At 31 January 2025
707 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,941 
8,376 
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NAAP ACCOUNTANTS LTD Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,066 
4,326 
Taxes and social security
- 
442 
1,066 
4,768 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Taxes and social security
4,855 
16,572 
Loans from directors
25,264 
20,183 
30,119 
36,755 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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