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REGISTERED NUMBER: SC196035 (Scotland)















North-West Frontiers Limited

Financial Statements For The Year Ended 30 November 2023






North-West Frontiers Limited (Registered number: SC196035)






Contents of the Financial Statements
For The Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


North-West Frontiers Limited

Company Information
For The Year Ended 30 November 2023







DIRECTOR: J F De Man



REGISTERED OFFICE: Viewfield
Strathpeffer
Ross-Shire
IV14 9DS



REGISTERED NUMBER: SC196035 (Scotland)



ACCOUNTANTS: The Long Partnership
1st Floor
Robertson House
Shore Street
Inverness
Highland
IV1 1NF



BANKERS: Starling Bank
5th Floor
London Fruit & Wool Exchange
1 Duval Square
London
E1 6PW

North-West Frontiers Limited (Registered number: SC196035)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,107 497
1,107 497

CURRENT ASSETS
Debtors 6 8,789 3,244
Cash at bank 120,863 140,277
129,652 143,521
CREDITORS
Amounts falling due within one year 7 27,576 27,555
NET CURRENT ASSETS 102,076 115,966
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,183

116,463

PROVISIONS FOR LIABILITIES 71 94
NET ASSETS 103,112 116,369

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 103,110 116,367
SHAREHOLDERS' FUNDS 103,112 116,369

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

North-West Frontiers Limited (Registered number: SC196035)

Balance Sheet - continued
30 November 2023


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 director and authorised for issue on 13 March 2024 and were signed by:





J F De Man - Director


North-West Frontiers Limited (Registered number: SC196035)

Notes to the Financial Statements
For The Year Ended 30 November 2023

1. STATUTORY INFORMATION

North-West Frontiers Limited is a private company, limited by shares , registered in Scotland. 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, which excludes value added tax and trade discounts, represents invoiced sales of goods and services supplied during the year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

North-West Frontiers Limited (Registered number: SC196035)

Notes to the Financial Statements - continued
For The Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 4,074
AMORTISATION
At 1 December 2022
and 30 November 2023 4,074
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 December 2022 8,454
Additions 750
At 30 November 2023 9,204
DEPRECIATION
At 1 December 2022 7,957
Charge for year 140
At 30 November 2023 8,097
NET BOOK VALUE
At 30 November 2023 1,107
At 30 November 2022 497

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 1,839 -
Other debtors 6,950 3,244
8,789 3,244

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 4,558 4,168
Taxation and social security 11,572 11,270
Other creditors 11,446 12,117
27,576 27,555