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REGISTERED NUMBER: 06984011 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Northern Broaching Services Ltd

Northern Broaching Services Ltd (Registered number: 06984011)






Contents of the Financial Statements
for the Year Ended 30 April 2024




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 2024







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 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 285,817 252,936

CURRENT ASSETS
Debtors 6 529,118 200,736
Cash at bank and in hand 376,494 539,989
905,612 740,725
CREDITORS
Amounts falling due within one year 7 (163,758 ) (141,826 )
NET CURRENT ASSETS 741,854 598,899
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,027,671

851,835

PROVISIONS FOR LIABILITIES 8 (45,400 ) (36,800 )
NET ASSETS 982,271 815,035

CAPITAL AND RESERVES
Called up share capital 9 500 500
Capital redemption reserve 500 500
Retained earnings 981,271 814,035
SHAREHOLDERS' FUNDS 982,271 815,035

Northern Broaching Services Ltd (Registered number: 06984011)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 5 August 2024 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 2024

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 2024

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 8 (2023 - 7 ) .

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 112,500 278,868 68,707 5,302 465,377
Additions - 69,424 - - 69,424
At 30 April 2024 112,500 348,292 68,707 5,302 534,801
DEPRECIATION
At 1 May 2023 6,600 171,168 30,188 4,485 212,441
Charge for year 1,650 25,060 9,630 203 36,543
At 30 April 2024 8,250 196,228 39,818 4,688 248,984
NET BOOK VALUE
At 30 April 2024 104,250 152,064 28,889 614 285,817
At 30 April 2023 105,900 107,700 38,519 817 252,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 186,503 193,526
Directors' current accounts 334,017 -
Prepayments and accrued income 8,598 7,210
529,118 200,736

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 38,592 71,849
Corporation tax 74,890 39,605
Social security and other tax 4,938 6,188
VAT 31,816 16,596
Wages and salaries control 7,372 3,083
Accrued expenses 6,150 4,505
163,758 141,826

Northern Broaching Services Ltd (Registered number: 06984011)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 45,400 36,800

Deferred
tax
£   
Balance at 1 May 2023 36,800
Provided during year 8,600
Balance at 30 April 2024 45,400

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
500 Ordinary Share £1 500 500