N.A.P. Anglia Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01866932 (England and Wales)

N.A.P. Anglia Limited

Unaudited Financial Statements

For The Year Ended

31st January 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

4

375,729

379,289

CURRENT ASSETS

Stocks

796,000

280,000

Debtors

5

396,281

1,151,458

Cash at bank

120,079

77,317

1,312,360

1,508,775

CREDITORS

Amounts falling due within one year

6

1,041,163

1,213,925

NET CURRENT ASSETS

271,197

294,850

TOTAL ASSETS LESS CURRENT LIABILITIES

646,926

674,139

CREDITORS

Amounts falling due after more than one year

7

(9,599

)

(23,998

)

PROVISIONS FOR LIABILITIES

(93,932

)

(89,007

)

NET ASSETS

543,395

561,134

CAPITAL AND RESERVES

Called up share capital

9

102

Retained earnings

543,293

561,032

SHAREHOLDERS' FUNDS

543,395

561,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 13th October 2026 and were signed on its behalf by:

C J Arnold - Director

1.	STATUTORY INFORMATION

N.A.P. Anglia Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01866932

Registered office:

Willowmere

Garden House Lane

Rickinghall

Diss

Norfolk

IP22 1EA

The presentation currency of the financial statements is the Pound Sterling (£).

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 from the sale of property is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion of the sale contract.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from the supply of services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Work in progress is valued in proportion to the percentage of completion of the contract. Provision is made for irrecoverable costs where appropriate.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1st February 2025

569,302

7,652

197,534

774,488

Additions

86,355

-

86,355

Disposals

(49,500

)

-

(49,500

)

At 31st January 2026

606,157

7,652

197,534

811,343

DEPRECIATION

At 1st February 2025

276,139

7,036

112,024

395,199

Charge for year

50,243

92

21,378

71,713

Eliminated on disposal

(31,298

)

-

(31,298

)

At 31st January 2026

295,084

7,128

133,402

435,614

NET BOOK VALUE

At 31st January 2026

311,073

524

64,132

375,729

At 31st January 2025

293,163

616

85,510

379,289

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st February 2025

and 31st January 2026

103,271

DEPRECIATION

At 1st February 2025

38,917

Charge for year

9,653

At 31st January 2026

48,570

NET BOOK VALUE

At 31st January 2026

54,701

At 31st January 2025

64,354

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

326,639

1,069,074

Other debtors

69,642

82,384

396,281

1,151,458

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts (see note 8)

14,399

19,562

Trade creditors

456,269

671,695

Taxation and social security

869

14,356

Other creditors

569,626

508,312

1,041,163

1,213,925

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Hire purchase contracts (see note 8)

9,599

23,998

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

Net obligations repayable:

Within one year

14,399

19,562

Between one and five years

9,599

23,998

43,560

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

1

100

1

Ordinary A

£1

1

Ordinary B

£1

1

102

10.	RELATED PARTY DISCLOSURES

At the year end the company owed the directors £358,962 (2025 - £290,338) relating to a long term loan. No interest is being charged on the loan and there are no set repayment terms.