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Registered number: 06132207
Northern Tea Merchants Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Haworth Associates
Chartered Certified Accountants
Nunn Brook Road
Huthwaite
Sutton in Ashfield
Nottinghamshire
NG17 2HU
Northern Tea Merchants Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Northern Tea Merchants Ltd
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 06132207

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 19,000 |  | 28,500
Tangible Assets | 5 |  | 41,856 |  | 31,465
|  |  | 60,856 |  | 59,965
CURRENT ASSETS
Stocks |  | 342,084 |  | 353,327 |
Debtors |  | 419,202 |  | 313,065 |
Cash at bank and in hand |  | 13,096 |  | 60,867 |
|  | 774,382 |  | 727,259 |
Creditors: Amounts Falling Due Within One Year |  | (450,039 ) |  | (432,356 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 324,343 |  | 294,903
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 385,199 |  | 354,868
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,953 ) |  | (5,978 )
NET ASSETS |  |  | 377,246 |  | 348,890
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 376,246 |  | 347,890
SHAREHOLDERS' FUNDS |  |  | 377,246 |  | 348,890

Page 1
Page 2
Northern Tea Merchants Ltd
Abridged Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr James Pogson Director
12/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Northern Tea Merchants Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
Northern Tea Merchants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06132207 . The registered office is 193 Chatsworth Road, Chesterfield, Derbyshire, S40 2BA.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% straight line
Computer Equipment | 33.3% straight line

2.5. 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.
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Northern Tea Merchants Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 24 (2024: 24)
24 24
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 190,000
As at 31 March 2025 | 190,000
Amortisation
As at 1 April 2024 | 161,500
Provided during the period | 9,500
As at 31 March 2025 | 171,000
Net Book Value
As at 31 March 2025 | 19,000
As at 1 April 2024 | 28,500

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 90,014
Additions | 24,555
Disposals | (956 )
As at 31 March 2025 | 113,613

...CONTINUED
Page 4
Page 5
Northern Tea Merchants Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 58,549
Provided during the period | 13,650
Disposals | (442 )
As at 31 March 2025 | 71,757
Net Book Value
As at 31 March 2025 | 41,856
As at 1 April 2024 | 31,465

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,457 |  | -
Later than one year and not later than five years | 13,667 |  | 3,457
Later than five years | 52,000 |  | 52,000
| 69,124 |  | 55,457

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