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Registered number: 07053934
Northen Surveying Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
McManus Williams KGG Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 07053934
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,775 17,056
16,775 17,056
CURRENT ASSETS
Debtors 35,919 61,847
Cash at bank and in hand 6 4,314
35,925 66,161
Creditors: Amounts Falling Due Within One Year (148,069 ) (90,838 )
NET CURRENT ASSETS (LIABILITIES) (112,144 ) (24,677 )
TOTAL ASSETS LESS CURRENT LIABILITIES (95,369 ) (7,621 )
Creditors: Amounts Falling Due After More Than One Year (17,890 ) (46,769 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,188 ) (3,241 )
NET LIABILITIES (116,447 ) (57,631 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (116,547 ) (57,731 )
SHAREHOLDERS' FUNDS (116,447) (57,631)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Alan Northen
Director
20/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Northen Surveying Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07053934 . The registered office is Unit 1 Green Farm Business Park Folly Road, Iron Acton, Bristol, Gloucestershire, BS37 9TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The company continues to enjoy the full support of the directors.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are in relation to a software licence purchased. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold improvements 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 11 11
11 11
4. Intangible Assets
Total
£
Cost
As at 1 November 2022 8,800
As at 31 October 2023 8,800
Amortisation
As at 1 November 2022 8,800
As at 31 October 2023 8,800
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
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5. Tangible Assets
Total
£
Cost
As at 1 November 2022 82,359
Additions 4,809
As at 31 October 2023 87,168
Depreciation
As at 1 November 2022 65,303
Provided during the period 5,090
As at 31 October 2023 70,393
Net Book Value
As at 31 October 2023 16,775
As at 1 November 2022 17,056
6. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,445
Later than one year and not later than five years - 9,618
- 14,063
- 14,063
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
60 Ordinary A shares of £ 1.000 each 60 60
40 Ordinary B shares of £ 1.000 each 40 40
100 100
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 13,500 13,500
Later than one year and not later than five years - 1,688
13,500 15,188
9. Related Party Transactions
During the previous period the company loaned funds to two associated companies, both of whom are under the common control and ownership of the company's owners. As at the balance sheet date, these loans totalled £570 (2022: £1,188). No interest is being charged on these amounts, nor are there any specified repayment terms agreed.
The company is a 100% owned subsidiary of Northen Limited, a company owned by the directors, Mr & Mrs Northen.
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