2023-08-012024-07-312024-07-31false06949486THE OFFICES (NORTH WEST) LIMITED2024-12-0268209iso4217:GBPxbrli:pure069494862023-08-01069494862024-07-31069494862023-08-012024-07-31069494862022-08-01069494862023-07-31069494862022-08-012023-07-3106949486bus:SmallEntities2023-08-012024-07-3106949486bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3106949486bus:AbridgedAccounts2023-08-012024-07-3106949486bus:PrivateLimitedCompanyLtd2023-08-012024-07-3106949486core:WithinOneYear2024-07-3106949486core:AfterOneYear2024-07-3106949486core:WithinOneYear2023-07-3106949486core:AfterOneYear2023-07-3106949486core:ShareCapital2024-07-3106949486core:SharePremium2024-07-3106949486core:RevaluationReserve2024-07-3106949486core:OtherReservesSubtotal2024-07-3106949486core:RetainedEarningsAccumulatedLosses2024-07-3106949486core:ShareCapital2023-07-3106949486core:SharePremium2023-07-3106949486core:RevaluationReserve2023-07-3106949486core:OtherReservesSubtotal2023-07-3106949486core:RetainedEarningsAccumulatedLosses2023-07-3106949486core:LandBuildings2024-07-3106949486core:PlantMachinery2024-07-3106949486core:Vehicles2024-07-3106949486core:FurnitureFittings2024-07-3106949486core:OfficeEquipment2024-07-3106949486core:NetGoodwill2024-07-3106949486core:IntangibleAssetsOtherThanGoodwill2024-07-3106949486core:ListedExchangeTraded2024-07-3106949486core:UnlistedNon-exchangeTraded2024-07-3106949486core:LandBuildings2023-07-3106949486core:PlantMachinery2023-07-3106949486core:Vehicles2023-07-3106949486core:FurnitureFittings2023-07-3106949486core:OfficeEquipment2023-07-3106949486core:NetGoodwill2023-07-3106949486core:IntangibleAssetsOtherThanGoodwill2023-07-3106949486core:ListedExchangeTraded2023-07-3106949486core:UnlistedNon-exchangeTraded2023-07-3106949486core:LandBuildings2023-08-012024-07-3106949486core:PlantMachinery2023-08-012024-07-3106949486core:Vehicles2023-08-012024-07-3106949486core:FurnitureFittings2023-08-012024-07-3106949486core:OfficeEquipment2023-08-012024-07-3106949486core:NetGoodwill2023-08-012024-07-3106949486core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3106949486core:ListedExchangeTraded2023-08-012024-07-3106949486core:UnlistedNon-exchangeTraded2023-08-012024-07-3106949486core:MoreThanFiveYears2023-08-012024-07-3106949486core:Non-currentFinancialInstruments2024-07-3106949486core:Non-currentFinancialInstruments2023-07-3106949486dpl:CostSales2023-08-012024-07-3106949486dpl:DistributionCosts2023-08-012024-07-3106949486core:LandBuildings2023-08-012024-07-3106949486core:PlantMachinery2023-08-012024-07-3106949486core:Vehicles2023-08-012024-07-3106949486core:FurnitureFittings2023-08-012024-07-3106949486core:OfficeEquipment2023-08-012024-07-3106949486dpl:AdministrativeExpenses2023-08-012024-07-3106949486core:NetGoodwill2023-08-012024-07-3106949486core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3106949486dpl:GroupUndertakings2023-08-012024-07-3106949486dpl:ParticipatingInterests2023-08-012024-07-3106949486dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3106949486core:ListedExchangeTraded2023-08-012024-07-3106949486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3106949486core:UnlistedNon-exchangeTraded2023-08-012024-07-3106949486dpl:CostSales2022-08-012023-07-3106949486dpl:DistributionCosts2022-08-012023-07-3106949486core:LandBuildings2022-08-012023-07-3106949486core:PlantMachinery2022-08-012023-07-3106949486core:Vehicles2022-08-012023-07-3106949486core:FurnitureFittings2022-08-012023-07-3106949486core:OfficeEquipment2022-08-012023-07-3106949486dpl:AdministrativeExpenses2022-08-012023-07-3106949486core:NetGoodwill2022-08-012023-07-3106949486core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3106949486dpl:GroupUndertakings2022-08-012023-07-3106949486dpl:ParticipatingInterests2022-08-012023-07-3106949486dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3106949486core:ListedExchangeTraded2022-08-012023-07-3106949486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3106949486core:UnlistedNon-exchangeTraded2022-08-012023-07-3106949486core:NetGoodwill2024-07-3106949486core:IntangibleAssetsOtherThanGoodwill2024-07-3106949486core:LandBuildings2024-07-3106949486core:PlantMachinery2024-07-3106949486core:Vehicles2024-07-3106949486core:FurnitureFittings2024-07-3106949486core:OfficeEquipment2024-07-3106949486core:AfterOneYear2024-07-3106949486core:WithinOneYear2024-07-3106949486core:ListedExchangeTraded2024-07-3106949486core:UnlistedNon-exchangeTraded2024-07-3106949486core:ShareCapital2024-07-3106949486core:SharePremium2024-07-3106949486core:RevaluationReserve2024-07-3106949486core:OtherReservesSubtotal2024-07-3106949486core:RetainedEarningsAccumulatedLosses2024-07-3106949486core:NetGoodwill2023-07-3106949486core:IntangibleAssetsOtherThanGoodwill2023-07-3106949486core:LandBuildings2023-07-3106949486core:PlantMachinery2023-07-3106949486core:Vehicles2023-07-3106949486core:FurnitureFittings2023-07-3106949486core:OfficeEquipment2023-07-3106949486core:AfterOneYear2023-07-3106949486core:WithinOneYear2023-07-3106949486core:ListedExchangeTraded2023-07-3106949486core:UnlistedNon-exchangeTraded2023-07-3106949486core:ShareCapital2023-07-3106949486core:SharePremium2023-07-3106949486core:RevaluationReserve2023-07-3106949486core:OtherReservesSubtotal2023-07-3106949486core:RetainedEarningsAccumulatedLosses2023-07-3106949486core:NetGoodwill2022-08-0106949486core:IntangibleAssetsOtherThanGoodwill2022-08-0106949486core:LandBuildings2022-08-0106949486core:PlantMachinery2022-08-0106949486core:Vehicles2022-08-0106949486core:FurnitureFittings2022-08-0106949486core:OfficeEquipment2022-08-0106949486core:AfterOneYear2022-08-0106949486core:WithinOneYear2022-08-0106949486core:ListedExchangeTraded2022-08-0106949486core:UnlistedNon-exchangeTraded2022-08-0106949486core:ShareCapital2022-08-0106949486core:SharePremium2022-08-0106949486core:RevaluationReserve2022-08-0106949486core:OtherReservesSubtotal2022-08-0106949486core:RetainedEarningsAccumulatedLosses2022-08-0106949486core:AfterOneYear2023-08-012024-07-3106949486core:WithinOneYear2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3106949486core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3106949486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3106949486core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3106949486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3106949486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3106949486bus:Director12023-08-012024-07-3106949486bus:Director22023-08-012024-07-3106949486bus:Director32023-08-012024-07-3106949486bus:Director42023-08-012024-07-31

THE OFFICES (NORTH WEST) LIMITED

Registered Number
06949486
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

THE OFFICES (NORTH WEST) LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

DAVENPORT, Jason Lee
DAVENPORT, Scott Piers
DIGNAM, Neil
LEAHY, Morgan John

Registered Address

53 King Street
Manchester
M2 4LQ

Registered Number

06949486 (England and Wales)
THE OFFICES (NORTH WEST) LIMITED
Statement of Financial Position
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3454,317451,643
454,317451,643
Current assets
Debtors4362,100405,372
Cash at bank and on hand7,7334,947
369,833410,319
Creditors amounts falling due within one year5(92,582)(152,407)
Net current assets (liabilities)277,251257,912
Total assets less current liabilities731,568709,555
Creditors amounts falling due after one year(784,136)(766,229)
Provisions for liabilities(86,269)(67,291)
Net assets(138,837)(123,965)
Capital and reserves
Called up share capital200200
Profit and loss account(139,037)(124,165)
Shareholders' funds(138,837)(123,965)
The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2024, and are signed on its behalf by:
DAVENPORT, Scott Piers
Director
Registered Company No. 06949486
THE OFFICES (NORTH WEST) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, with the support of the shareholders, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings20
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 231,298,708
Additions61,732
At 31 July 241,360,440
Depreciation and impairment
At 01 August 23847,065
Charge for year59,058
At 31 July 24906,123
Net book value
At 31 July 24454,317
At 31 July 23451,643
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables157,243163,438
Other debtors91955
Prepayments and accrued income183,122153,654
Total340,456318,047
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables77,61994,382
Taxation and social security8,39055,283
Other creditors3,3012,742
Accrued liabilities and deferred income3,272-
Total92,582152,407
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at an amortised cost determined using the effective interest method.