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REGISTERED NUMBER: 02372367 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th April 2025

for

Northern Building Design Associates
Limited

Northern Building Design Associates
Limited (Registered number: 02372367)






Contents of the Financial Statements
for the year ended 30th April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Northern Building Design Associates
Limited

Company Information
for the year ended 30th April 2025







DIRECTORS: Mr C Tyrrell
Mr E Barron





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 02372367 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Northern Building Design Associates
Limited (Registered number: 02372367)

Balance Sheet
30th April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 190,024 256,418

CURRENT ASSETS
Stocks 228,898 135,693
Debtors 5 221,676 125,503
Cash at bank 1,214,078 1,364,365
1,664,652 1,625,561
CREDITORS
Amounts falling due within one year 6 283,314 297,476
NET CURRENT ASSETS 1,381,338 1,328,085
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,571,362

1,584,503

CREDITORS
Amounts falling due after more than one
year

7

(15,865

)

(18,422

)

PROVISIONS FOR LIABILITIES (40,312 ) (56,451 )
NET ASSETS 1,515,185 1,509,630

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 1,495,185 1,489,630
SHAREHOLDERS' FUNDS 1,515,185 1,509,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

Northern Building Design Associates
Limited (Registered number: 02372367)

Balance Sheet - continued
30th April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th July 2025 and were signed on its behalf by:





Mr E Barron - Director


Northern Building Design Associates
Limited (Registered number: 02372367)

Notes to the Financial Statements
for the year ended 30th April 2025

1. STATUTORY INFORMATION

Northern Building Design Associates 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - over the length of the lease
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Northern Building Design Associates
Limited (Registered number: 02372367)

Notes to the Financial Statements - continued
for the year ended 30th April 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 14 (2024 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st May 2024 60,000 325,022 385,022
Additions - 8,324 8,324
At 30th April 2025 60,000 333,346 393,346
DEPRECIATION
At 1st May 2024 12,000 116,604 128,604
Charge for year 12,000 62,718 74,718
At 30th April 2025 24,000 179,322 203,322
NET BOOK VALUE
At 30th April 2025 36,000 154,024 190,024
At 30th April 2024 48,000 208,418 256,418

Northern Building Design Associates
Limited (Registered number: 02372367)

Notes to the Financial Statements - continued
for the year ended 30th April 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st May 2024
and 30th April 2025 32,570
DEPRECIATION
At 1st May 2024 4,750
Charge for year 6,955
At 30th April 2025 11,705
NET BOOK VALUE
At 30th April 2025 20,865
At 30th April 2024 27,820

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 195,354 104,451
Other debtors 26,322 21,052
221,676 125,503

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 2,557 2,557
Trade creditors 21,468 43,959
Taxation and social security 202,765 195,721
Other creditors 56,524 55,239
283,314 297,476

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 15,865 18,422

Northern Building Design Associates
Limited (Registered number: 02372367)

Notes to the Financial Statements - continued
for the year ended 30th April 2025

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 2,557 2,557
Between one and five years 15,865 18,422
18,422 20,979

The company has a lease commitment of £100,000 per year that expires in March 2028.

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 18,422 20,979

10. RELATED PARTY DISCLOSURES

NBDA Property Limited is a company controlled by the directors.

The company has provided a fixed and floating charge in respect of a bank loan made to NBDA Property Limited. As at 30 April 2025 the bank loan outstanding was £351,585 (2024 - £424,933).

11. ULTIMATE CONTROLLING PARTY

The company is a 100% owned subsidiary of NBDA Holdings Limited, a company which is controlled by Mr C Tyrrell and Mr E Barron.