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REGISTERED NUMBER: 03581388 (England and Wales)















Norbrook Direct Limited

Unaudited Financial Statements for the Year Ended 31 January 2025






Norbrook Direct Limited (Registered number: 03581388)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Norbrook Direct Limited

Company Information
for the Year Ended 31 January 2025







Directors: David Charles Lloyd
Martin John Lloyd
Sharon Ann Lloyd
Irene Storvik - Lloyd





Secretary: Martin John Lloyd





Registered office: 1st Floor Meridian House
5 Longworth Road
Horwich
Bolton
Greater Manchester
BL6 7BA





Registered number: 03581388 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
Greater Manchester
BL6 7BY

Norbrook Direct Limited (Registered number: 03581388)

Statement of Financial Position
31 January 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 - 2,804

Current assets
Stocks - 12,000
Debtors 5 1,599 26,065
Cash at bank 106,449 99,097
108,048 137,162
Creditors
Amounts falling due within one year 6 106,427 115,535
Net current assets 1,621 21,627
Total assets less current liabilities 1,621 24,431

Provisions for liabilities 8 - 854
Net assets 1,621 23,577

Capital and reserves
Called up share capital 9 100 100
Retained earnings 1,521 23,477
Shareholders' funds 1,621 23,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Norbrook Direct Limited (Registered number: 03581388)

Statement of Financial Position - continued
31 January 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:





David Charles Lloyd - Director


Norbrook Direct Limited (Registered number: 03581388)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. Statutory information

Norbrook Direct Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

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.
Computer equipment - 25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Norbrook Direct Limited (Registered number: 03581388)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. Accounting policies - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 February 2024 2,926
Disposals (2,926 )
At 31 January 2025 -
Depreciation
At 1 February 2024 122
Charge for year 701
Eliminated on disposal (823 )
At 31 January 2025 -
Net book value
At 31 January 2025 -
At 31 January 2024 2,804

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 426 25,654
Amounts owed by group undertakings 1,000 -
Other debtors 173 411
1,599 26,065

Norbrook Direct Limited (Registered number: 03581388)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank overdraft - 12
Trade creditors 49 24,139
Taxation and social security 5,249 28,636
Other creditors 101,129 62,748
106,427 115,535

7. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 6,595 6,595
Between one and five years 3,267 9,892
9,862 16,487

8. Provisions for liabilities
2025 2024
£    £   
Deferred tax - 854

Deferred
tax
£   
Balance at 1 February 2024 854
Credit to Statement of Income and Retained Earnings during year (854 )
Balance at 31 January 2025 -

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary 1 100 100