Registered number
13506235
NORTHERN CS LTD
Filleted Accounts
31 July 2025
NORTHERN CS LTD
Registered number: 13506235
Balance Sheet
as at 31 July 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 21,888 10,416
Current assets
Stocks 105,900 107,500
Debtors 4 85,900 79,850
Cash at bank and in hand 182,154 113,265
373,954 300,615
Creditors: amounts falling due within one year 5 (35,573) (26,591)
Net current assets 338,381 274,024
Total assets less current liabilities 360,269 284,440
Creditors: amounts falling due after more than one year 6 (167,243) (159,041)
Net assets 193,026 125,399
Capital and reserves
Called up share capital 100 100
Profit and loss account 192,926 125,299
Shareholders' funds 193,026 125,399
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
YUNUS PATEL
Director
Approved by the board on 13 August 2025
NORTHERN CS LTD
Notes to the Accounts
for the year ended 31 July 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 10 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 15 13
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 14,880
Additions 14,400
At 31 July 2025 29,280
Depreciation
At 1 August 2024 4,464
Charge for the year 2,928
At 31 July 2025 7,392
Net book value
At 31 July 2025 21,888
At 31 July 2024 10,416
4 Debtors 2025 2024
£ £
Trade debtors 85,900 79,850
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 41,104 22,636
Other creditors (5,531) 3,955
35,573 26,591
6 Creditors: amounts falling due after one year 2025 2024
£ £
Directors Loans 167,243 159,041
7 Controlling party
The company is wholly owned by the Director and his spouse.
8 Other information
NORTHERN CS LTD is a private company limited by shares and incorporated in England. Its registered office is:
UNIT 28
WHARF STREET
DEWSBURY
WF12 9AH
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