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REGISTERED NUMBER: 06984011 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Northern Broaching Services Ltd

Northern Broaching Services Ltd (Registered number: 06984011)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Northern Broaching Services Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: C Horsfall





REGISTERED OFFICE: Marian Buildings
2 Bury Road
Radcliffe
Manchester
M26 2UU





REGISTERED NUMBER: 06984011 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

Northern Broaching Services Ltd (Registered number: 06984011)

Balance Sheet
30 April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 252,936 265,028

CURRENT ASSETS
Debtors 6 200,736 168,304
Cash at bank and in hand 539,989 535,849
740,725 704,153
CREDITORS
Amounts falling due within one year 7 (141,826 ) (185,431 )
NET CURRENT ASSETS 598,899 518,722
TOTAL ASSETS LESS CURRENT
LIABILITIES

851,835

783,750

PROVISIONS FOR LIABILITIES 8 (36,800 ) (29,900 )
NET ASSETS 815,035 753,850

CAPITAL AND RESERVES
Called up share capital 9 500 500
Capital redemption reserve 500 500
Retained earnings 814,035 752,850
SHAREHOLDERS' FUNDS 815,035 753,850

Northern Broaching Services Ltd (Registered number: 06984011)

Balance Sheet - continued
30 April 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2023 and were signed by:





C Horsfall - Director


Northern Broaching Services Ltd (Registered number: 06984011)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Marian Buildings,
2 Bury Road,
Radcliffe,
Manchester,
M26 2UU

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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.
Freehold property - 2% Reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Northern Broaching Services Ltd (Registered number: 06984011)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. ACCOUNTING POLICIES - continued

SHARE CAPITAL
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 112,500 252,561 68,707 5,302 439,070
Additions - 26,307 - - 26,307
At 30 April 2023 112,500 278,868 68,707 5,302 465,377
DEPRECIATION
At 1 May 2022 4,950 147,531 17,349 4,212 174,042
Charge for year 1,650 23,637 12,839 273 38,399
At 30 April 2023 6,600 171,168 30,188 4,485 212,441
NET BOOK VALUE
At 30 April 2023 105,900 107,700 38,519 817 252,936
At 30 April 2022 107,550 105,030 51,358 1,090 265,028

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 193,526 161,670
Prepayments and accrued income 7,210 6,634
200,736 168,304

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 71,849 103,608
Corporation tax 39,605 24,690
Social security and other tax 6,188 5,907
VAT 16,596 12,041
Wages and salaries control 3,083 2,355
Directors' current accounts - 32,430
Accrued expenses 4,505 4,400
141,826 185,431

Northern Broaching Services Ltd (Registered number: 06984011)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 36,800 29,900

Deferred
tax
£   
Balance at 1 May 2022 29,900
Charge to Profit and Loss Account during year 6,900
Balance at 30 April 2023 36,800

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
500 Ordinary Share £1 500 500