REGISTERED NUMBER: 10588143 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

NORTHWEST TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Andreas Georgiou

REGISTERED OFFICE:

4102 Charlotte House

QD Business Centre

Norfolk Street

Liverpool

Merseyside

L1 0BG

REGISTERED NUMBER:

10588143 (England and Wales)

ACCOUNTANTS:

DBS Corporate Accountants

Suite 4102, Charlotte House

Queens Dock Business Centre

67-83 Norfolk Street

Liverpool

Merseyside

L1 0BG

FIXED ASSETS

Tangible assets

4

2,236

4,820

CURRENT ASSETS

Stocks

2,361

11,055

Debtors

5

2,715

32,553

Cash at bank and in hand

105,008

67,938

110,084

111,546

CREDITORS

Amounts falling due within one year

6

83,881

94,692

NET CURRENT ASSETS

26,203

16,854

TOTAL ASSETS LESS CURRENT LIABILITIES

28,439

21,674

CREDITORS

Amounts falling due after more than one year

7

13,260

20,803

NET ASSETS

15,179

871

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,079

771

15,179

871

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 director acknowledges his 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.

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 director and authorised for issue on 19 September 2025 and were signed by:

Mr Andreas Georgiou - Director

1.	STATUTORY INFORMATION

NORTHWEST TRADING 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 amounts derived from the services provided by the company falling within its ordinary activities, 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.

Plant and machinery

-

15% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

20,861

DEPRECIATION

At 1 February 2024

16,041

Charge for year

2,584

At 31 January 2025

18,625

NET BOOK VALUE

At 31 January 2025

2,236

At 31 January 2024

4,820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

1,590

2,702

Other debtors

1,125

29,851

2,715

32,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

7,547

7,429

Trade creditors

6,707

46,407

Taxation and social security

59,403

38,297

Other creditors

10,224

2,559

83,881

94,692

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

13,260

20,803