Northern Decking And Hot Tubs Ltd Filleted Accounts Cover
Northern Decking And Hot Tubs Ltd
Company No. 14190428
Information for Filing with The Registrar
30 June 2024
Northern Decking And Hot Tubs Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 June 2024.
Principal activities
The principal activity of the company during the year under review was that of domestic decking and hot tubs.
Director
The Director who served at any time during the year was as follows:
I. Moore
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
I. Moore
Director
31 March 2025
Northern Decking And Hot Tubs Ltd Balance Sheet Registrar
at
30 June 2024
Company No.
14190428
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
5,520-
5,520-
Current assets
Debtors
5
1,583-
Cash at bank and in hand
30100
1,613100
Creditors: Amount falling due within one year
6
(9,794)
-
Net current (liabilities)/assets
(8,181)
100
Total assets less current liabilities
(2,661)
100
Net (liabilities)/assets
(2,661)
100
Capital and reserves
Called up share capital
100100
Profit and loss account
7
(2,761)
-
Total equity
(2,661)
100
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 30 June 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 March 2025 and signed on its behalf by:
I. Moore
Director
31 March 2025
Northern Decking And Hot Tubs Ltd Notes to the Accounts Registrar
for the year ended 30 June 2024
1
General information
Northern Decking And Hot Tubs Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14190428
Its registered office is:
Premier House
Newhold
Garforth
Leeds
LS25 2LD
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.
Going concern
These accounts are prepared on a going concern basis as the company has the financial backing of it's director.
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:
Motor vehicles
20%% Straight line
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:
11
4
Tangible fixed assets
Motor vehicles
Total
£
£
Cost or revaluation
Additions
6,9006,900
At 30 June 2024
6,9006,900
Depreciation
Charge for the year
1,3801,380
At 30 June 2024
1,3801,380
Net book values
At 30 June 2024
5,5205,520
5
Debtors
2024
2023
£
£
VAT recoverable
1,483-
Other debtors
100-
1,583-
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Other creditors
9,393-
Accruals and deferred income
401-
9,794-
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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