REGISTERED NUMBER: 05713661 (England and Wales)

NPW Engineering Limited

Unaudited Financial Statements for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N P Walker

Mrs M Walker

SECRETARY:

REGISTERED OFFICE:

4 Rosewood Gardens

Staindrop

Darlington

Co. Durham

DL2 3AU

REGISTERED NUMBER:

05713661 (England and Wales)

ACCOUNTANTS:

Addison & Co

Ebor House

91 Galgate

Barnard Castle

Co Durham

DL12 8ES

FIXED ASSETS

Tangible assets

4

4,355

5,124

CURRENT ASSETS

Stocks

1,850

-

Debtors

5

10,125

13,057

Cash at bank

253

277

12,228

13,334

CREDITORS

Amounts falling due within one year

6

15,458

17,101

NET CURRENT LIABILITIES

(3,230

)

(3,767

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,125

1,357

CREDITORS

Amounts falling due after more than one year

7

-

491

NET ASSETS

1,125

866

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,123

864

1,125

866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

N P Walker - Director

1.	STATUTORY INFORMATION

NPW Engineering Limited 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.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

30,415

DEPRECIATION

At 1 May 2025

25,291

Charge for year

769

At 30 April 2026

26,060

NET BOOK VALUE

At 30 April 2026

4,355

At 30 April 2025

5,124

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Directors' current accounts

9,357

13,057

Deferred tax asset

67

-

Prepayments

701

-

10,125

13,057

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Barclays loan

491

2,937

Corporation tax

13,684

13,564

Accrued expenses

1,283

600

15,458

17,101

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Barclays loan

-

491

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the directors' loan account was overdrawn by £9,532.09. Interest has been charged on the overdrawn balance at a rate of 3.75%, amounting to £415.75 for the year, and this has been credited to the company's profit and loss account and charged to the directors' loan account.

The overdrawn balance was repaid in full within nine months of the company's accounting reference date. Accordingly, no liability arises under section 455 of the Corporation Tax Act 2010 in respect of the overdrawn directors' loan account.