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Registered number: 02717971






N.P.E.C. (UK) Limited


ACCOUNTS

FOR THE YEAR ENDED 31/03/2026


ACCOUNTS
FOR THE YEAR ENDED 31/03/2026





DIRECTORS
Aditya Vikram Saraogi
Rachita Saraogi



SECRETARY
Shraddha Saraogi


REGISTERED OFFICE
25 Park Street West
Luton
Bedfordshire
LU1 3BE


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02717971


ACCOUNTS
FOR THEYEARENDED31/03/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		2,060		2,423

CURRENT ASSETS
Stock		42,950		43,775
Debtors	5	1,073		37,919
Cash at bank and in hand		1,174		120
		45,197		81,814
CREDITORS: Amounts falling due within one year	6	131,538		152,269
NET CURRENT LIABILITIES			(86,341)		(70,455)
TOTAL ASSETS LESS CURRENT LIABILITIES			(84,281)		(68,032)

CAPITAL AND RESERVES

Called up share capital	7		450,000		450,000
Profit and loss account			(534,281)		(518,032)
SHAREHOLDERS' FUNDS			(84,281)		(68,032)

For the year ending 31/03/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 07/10/2026 and signed on their behalf by



.............................
Aditya Vikram Saraogi
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/04/2025	62,930	62,930
At 31/03/2026	62,930	62,930
Depreciation
At 01/04/2025	60,507	60,507
For the year	363	363
At 31/03/2026	60,870	60,870
Net Book Amounts
At 31/03/2026	2,060	2,060
At 31/03/2025	2,423	2,423




4. STOCK	2026	2025
	£	£
Stock comprises:

Stock	42,950	43,775
	42,950	43,775




5. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Trade debtors	-	2,340
VAT	1,073	579
Prepayments	-	35,000
	1,073	37,919




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
PAYE control	-	3,158
Directors current account	121,069	130,032
Loans	6,000	-
Trade creditors	3,690	17,300
Accruals	779	1,779
	131,538	152,269




7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
450000 Class 1 shares of £1 each	450000	450000
	450,000	450,000




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	2	2