Northen Builders Limited Filleted Accounts Cover
Northen Builders Limited
Company No. 10785379
Information for Filing with The Registrar
31 May 2024
Northen Builders Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 May 2024.
Principal activities
The principal activity of the company during the year under review was the provision of building services.
Directors
The Directors who served at any time during the year were as follows:
G. Northen
R.J. Northen
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R.J. Northen
Director
31 January 2025
Northen Builders Limited Balance Sheet Registrar
at
31 May 2024
Company No.
10785379
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
10,59813,185
Investment property
5
115,000115,000
125,598128,185
Current assets
Debtors
6
58,34673,054
Cash at bank and in hand
23,79110,240
82,13783,294
Creditors: Amount falling due within one year
7
(76,442)
(72,555)
Net current assets
5,69510,739
Total assets less current liabilities
131,293138,924
Provisions for liabilities
Deferred taxation
(17,226)
(17,082)
Net assets
114,067121,842
Capital and reserves
Called up share capital
22
Revaluation reserve
8
62,14362,143
Profit and loss account
8
51,92259,697
Total equity
114,067121,842
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 January 2025 and signed on its behalf by:
R.J. Northen
Director
31 January 2025
Northen Builders Limited Notes to the Accounts Registrar
for the year ended 31 May 2024
1
General information
Northen Builders Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 10785379
Its registered office is:
123 Hallgate
Cottingham
East Riding Of Yorkshire
HU16 4DA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
55
4
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost or revaluation
At 1 June 2023
-40,22540,225
Additions
922-922
At 31 May 2024
92240,22541,147
Depreciation
At 1 June 2023
-27,04027,040
Charge for the year
2113,2983,509
At 31 May 2024
21130,33830,549
Net book values
At 31 May 2024
7119,88710,598
At 31 May 2023
-
13,185
13,185
5
Investment property
Freehold Investment Property
£
Valuation
At 1 June 2023
115,000
At 31 May 2024
115,000
6
Debtors
2024
2023
£
£
Trade debtors
31,12557,616
VAT recoverable
4,232642
Other debtors
22,98914,796
58,34673,054
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
727130
Taxes and social security
73,326
70,628
Loans from directors
32287
Other creditors
2,067-
Accruals and deferred income
-1,710
76,44272,555
8
Reserves
Revaluation Reserve
Total other reserves
£
£
Movement on revaluation reserve
62,143
62,143
At 31 May 2023 and 1 June 2023
62,143
62,143
At 31 May 2024
62,14362,143
Revaluation reserve - reflects the revaluation of property other than investment properties.
Profit and loss account - includes all current and prior period retained profits and losses.
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