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Registered number: 04539666
North Western Materials Handling Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
M C Accountants
Chartered Certified Accountants
19 Market Square
Sandbach
Cheshire
CW11 1AT
North Western Materials Handling Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
North Western Materials Handling Limited
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 04539666

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,173,717 |  | 1,044,990
|  |  | 1,173,717 |  | 1,044,990
CURRENT ASSETS
Stocks | 6 | 123,479 |  | 65,842 |
Debtors | 7 | 321,514 |  | 277,274 |
Cash at bank and in hand |  | 175,345 |  | 139,446 |
|  | 620,338 |  | 482,562 |
Creditors: Amounts Falling Due Within One Year | 8 | (628,154 ) |  | (492,035 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,816 ) |  | (9,473 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,165,901 |  | 1,035,517
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (276,863 ) |  | (314,064 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (283,822 ) |  | (190,740 )
NET ASSETS |  |  | 605,216 |  | 530,713
CAPITAL AND RESERVES
Called up share capital | 12 |  | 4 |  | 4
Profit and Loss Account |  |  | 605,212 |  | 530,709
SHAREHOLDERS' FUNDS |  |  | 605,216 |  | 530,713

Page 1
Page 2
North Western Materials Handling Limited
Balance Sheet (continued)
As At 30 September 2024
For the year ending 30 September 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 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.
On behalf of the board

Mr Nigel Griffiths Director | Mr Robert Kennerley Director
1st March 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
North Western Materials Handling Limited
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
North Western Materials Handling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04539666 . The registered office is Chapel Street, Wincham, Northwich, Cheshire, CW9 6DA.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 15% Reducing balance
Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 25% Reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
North Western Materials Handling Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
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 as follows:

| 2024 |  | 2023
--- | --- | --- | ---
Office and administration | 7 |  | 7
Sales, marketing and distribution | 2 |  | 2
Manufacturing | 8 |  | 8
| 17 |  | 17

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2023 | 3,000
As at 30 September 2024 | 3,000
Amortisation
As at 1 October 2023 | 3,000
As at 30 September 2024 | 3,000

...CONTINUED
Page 4
Page 5
North Western Materials Handling Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024

Net Book Value
As at 30 September 2024 | -
As at 1 October 2023 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2023 | 15,034 | 1,781,147 | 107,990 | 3,215
Additions | - | 324,359 | 142,575 | -
Disposals | - | (149,357 ) | (25,030 ) | -
As at 30 September 2024 | 15,034 | 1,956,149 | 225,535 | 3,215
Depreciation
As at 1 October 2023 | 13,439 | 775,853 | 72,797 | 2,890
Provided during the period | 239 | 184,218 | 41,804 | 49
Disposals | - | (48,059 ) | (14,471 ) | -
As at 30 September 2024 | 13,678 | 912,012 | 100,130 | 2,939
Net Book Value
As at 30 September 2024 | 1,356 | 1,044,137 | 125,405 | 276
As at 1 October 2023 | 1,595 | 1,005,294 | 35,193 | 325

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2023 | 15,499 | 1,922,885
Additions | 803 | 467,737
Disposals | - | (174,387 )
As at 30 September 2024 | 16,302 | 2,216,235
Depreciation
As at 1 October 2023 | 12,916 | 877,895
Provided during the period | 843 | 227,153
Disposals | - | (62,530 )
As at 30 September 2024 | 13,759 | 1,042,518

...CONTINUED
Page 5
Page 6
North Western Materials Handling Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024

Net Book Value
As at 30 September 2024 | 2,543 | 1,173,717
As at 1 October 2023 | 2,583 | 1,044,990

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Materials | 54,540 |  | 40,327
Work in progress | 68,939 |  | 25,515
| 123,479 |  | 65,842

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 320,414 |  | 276,277
Other debtors | 1,100 |  | 997
| 321,514 |  | 277,274

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 137,672 |  | 165,648
Trade creditors | 300,332 |  | 240,860
Corporation tax | 69,698 |  | 43,232
Other taxes and social security | 8,574 |  | 7,764
VAT | 28,282 |  | 28,223
Other creditors | 2,993 |  | 3,070
Accruals and deferred income | 46,591 |  | 1,408
Directors' loan accounts | 34,012 |  | 1,830
| 628,154 |  | 492,035

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 257,696 |  | 284,897
Bank loans | 19,167 |  | 29,167
| 276,863 |  | 314,064

Page 6
Page 7
North Western Materials Handling Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
10. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 137,672 |  | 165,648
Later than one year and not later than five years | 257,696 |  | 284,897
| 395,368 |  | 450,545
| 395,368 |  | 450,545

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other timing differences | 283,822 |  | 190,740

12. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.000 each | 2 |  | 2
2 Ordinary A shares of £ 1.000 each | 2 |  | 2
| 4 |  | 4

13. Controlling Party
The company's controlling party is Mr R Kennerley and Mr N Griffiths by virtue of their joint ownership of 100% of the issued share capital in the company.
Page 7