NAP PROPERTY MANAGEMENT LIMITED


Directors	PAUL, Janet
	PAUL, Nicholas Anthony


Registered Address	1 Gemini Court
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	07486503 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		611,019		569,735
			611,019		569,735
Current assets
Cash at bank and on hand		17,096		21,931
		17,096		21,931
Creditors amounts falling due within one year	4	(2,257)		(1,286)
Net current assets (liabilities)			14,839		20,645
Total assets less current liabilities			625,858		590,380
Accruals and deferred income			(2,102)		(1,801)
Net assets			623,756		588,579
Capital and reserves
Called up share capital			200		200
Profit and loss account			623,556		588,379
Shareholders' funds			623,756		588,579

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2026, and are signed on its behalf by:

PAUL, Nicholas Anthony
Director
Registered Company No. 07486503

NAP PROPERTY MANAGEMENT LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments
	The fair value of the following investment has been arrived at on the basis of a valuation carried out by the external party by reference to the latest available mid- market prices at the balance sheet date.

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 25	569,735	569,735
Revaluations	30,645	30,645
Disposals	4,555	4,555
Transfers	6,084	6,084
At 31 January 26	611,019	611,019
Net book value
At 31 January 26	611,019	611,019
At 31 January 25	569,735	569,735

	Notes
	¹Other investments other than loans

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	624	-
Taxation and social security	1,633	1,286
Total	2,257	1,286