REGISTERED NUMBER: 03385974 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 30 September 2024

for

Northern Touch Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Independent Auditors' Report

5

Statement of Comprehensive Income

8

Statement of Financial Position

9

Statement of Changes in Equity

10

Notes to the Financial Statements

11

DIRECTORS:

Mr M G M Wicks

Mrs J E Wicks

SECRETARY:

Mr M G M Wicks

REGISTERED OFFICE:

Hazlewood Castle Paradise Lane

Hazlewood

Tadcaster

Leeds

North Yorkshire

LS24 9NJ

REGISTERED NUMBER:

03385974 (England and Wales)

AUDITORS:

Harris & Co Limited

Chartered Accountants & Statutory Auditor

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

The directors present their strategic report for the year ended 30 September 2024.

REVIEW OF BUSINESS

The business review is included in the consolidated group financial statements of Ashdale UK Limited.

PRINCIPAL RISKS AND UNCERTAINTIES

The board of directors is responsible for monitoring financial risk and for deciding where it would be appropriate to use financial instruments to manage this risk. The disclosures on financial risk management objectives and policies are included within the strategic report in the consolidated group accounts of the holding company, Ashdale UK Limited.

KEY PERFORMANCE INDICATORS

The key financial performance indicators are set out in the strategic report in the consolidated group accounts.

DEVELOPMENT AND PERFORMANCE

The development and performance of the company is included in the strategic report in the consolidated group accounts.

ON BEHALF OF THE BOARD:

Mr M G M Wicks - Director

25 September 2025

The directors present their report with the financial statements of the Company for the year ended 30 September 2024.

PRINCIPAL ACTIVITY

The principal activity of the Company in the year under review was that of hotelier.

DIVIDENDS

No dividends will be distributed for the year ended 30 September 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

Mr M G M Wicks

Mrs J E Wicks

DISCLOSURE IN THE STRATEGIC REPORT

The company has chosen in accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 to set out in the company's strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the Company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

AUDITORS

The auditors, Harris & Co Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr M G M Wicks - Director

25 September 2025

Opinion

We have audited the financial statements of Northern Touch Limited (the 'Company') for the year ended 30 September 2024 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the Company's affairs as at 30 September 2024 and of its loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Auditors' Report thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

-

Enquiring of management, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:

-

Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

-

Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

-

The internal controls established to mitigate risk related to fraud or non-compliance with laws & regulations;

-

Obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the company. The key laws and regulations we considered inthis context included, but were not limited to, Companies Act 2006, UK tax, employment, pension andhealth and safety regulation, data protection and anti bribery regulation and we considered the extentto which non-compliance might have a material impact on the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Audit response to risks identified

Our procedures to respond to risks identified included the following:

-

Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations;

-

Enquiring of management concerning actual and potential litigation and claims;

-

Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risk of material misstatement due to fraud; and

-

In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing the judgements used in accounting estimates to assess whether these may be indicative of potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Tom Garner CA CTA (Senior Statutory Auditor)

for and on behalf of Harris & Co Limited

Chartered Accountants & Statutory Auditor

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

25 September 2025

TURNOVER

4

3,794,729

3,262,628

Cost of sales

2,036,256

1,690,753

GROSS PROFIT

1,758,473

1,571,875

Administrative expenses

1,374,879

1,171,523

383,594

400,352

Other operating income

41,725

-

OPERATING PROFIT

6

425,319

400,352

Income from shares in group undertakings

80,000

80,000

505,319

480,352

Interest payable and similar expenses

7

523,263

431,004

(LOSS)/PROFIT BEFORE TAXATION

(17,944

)

49,348

Tax on (loss)/profit

8

-

-

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(17,944

)

49,348

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(17,944

)

49,348

FIXED ASSETS

Tangible assets

9

1,557,699

1,411,208

Investments

10

-

1,000

Investment property

11

68,702

-

1,626,401

1,412,208

CURRENT ASSETS

Stocks

12

53,670

102,578

Debtors

13

6,277,266

6,292,648

Cash at bank and in hand

141,002

323,960

6,471,938

6,719,186

CREDITORS

Amounts falling due within one year

14

1,571,630

1,593,450

NET CURRENT ASSETS

4,900,308

5,125,736

TOTAL ASSETS LESS CURRENT LIABILITIES

6,526,709

6,537,944

CREDITORS

Amounts falling due after more than one year

15

4,243,457

4,236,748

NET ASSETS

2,283,252

2,301,196

CAPITAL AND RESERVES

Called up share capital

18

2,000,000

2,000,000

Retained earnings

19

283,252

301,196

SHAREHOLDERS' FUNDS

2,283,252

2,301,196

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr M G M Wicks - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 October 2022

2,000,000

251,848

2,251,848

Changes in equity

Total comprehensive income

-

49,348

49,348

Balance at 30 September 2023

2,000,000

301,196

2,301,196

Changes in equity

Total comprehensive income

-

(17,944

)

(17,944

)

Balance at 30 September 2024

2,000,000

283,252

2,283,252

1.	STATUTORY INFORMATION

Northern Touch 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.

Both the presentation currency and the functional currency of the financial statements is £ sterling.

2.	STATEMENT OF COMPLIANCE

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" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements are prepared on a going concern basis, under the historical cost

convention.

The preparation of financial statements in conformity with FRS 102 requires the use of certain

critical accounting estimates. It also requires management to exercise its judgement in the

process of applying the company’s accounting policies. The areas involving a higher degree of

judgement or complexity, or areas where assumptions and estimates are significant to the

financial statements are disclosed below.

Going concern

The Company's financial projections indicate that it has access to sufficient facilities and funds to

operate for at least the next 12 months on the basis that its bankers and the director shareholders continue to be supportive and will continue to provide financial support when required. Accordingly, the directors have a reasonable expectation that the company has adequate financial resources to continue in operational existence for the foreseeable future and so the financial statements are prepared on a going concern basis.

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirement of paragraph 33.7.

Significant judgements and estimates

The significant judgement and estimate applied in the preparation of these financial statements are the going concern basis and the valuation and useful lives of tangible fixed assets. These, and other policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on services provided during the year and derives from the provision of services falling within the company's ordinary activities. Revenue is recognised at the point the services are supplied.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

No depreciation is provided in respect of freehold land and buildings as they are kept in a continual state of good repair and in the opinion of the directors, the residual value at the end of the useful life will not be materially less than the carrying value in the financial statements. The directors of the company consider that this accounting policy is necessary for the accounts to show a true and fair view. An annual impairment review of non-depreciated assets is carried out in accordance with FRS102.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 Statement of Comprehensive Income, 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 statement of financial position 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.

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

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.

Investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

4.

TURNOVER

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods falling within the company's ordinary activities.

5.	EMPLOYEES AND DIRECTORS

2024

2023

£

£

Wages and salaries

1,404,777

1,166,081

Social security costs

93,179

95,103

Other pension costs

20,738

20,737

1,518,694

1,281,921

The average number of employees during the year was as follows:

2024

2023

General staff

93

80

2024

2023

£

£

Directors' remuneration

134,848

120,025

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

2

6.	OPERATING PROFIT

The operating profit is stated after charging:

2024

2023

£

£

Hire of plant and machinery

18,857

13,494

Other operating leases

100,850

110,199

Depreciation - owned assets

55,741

57,424

Depreciation - assets on hire purchase contracts

20,566

-

Auditors' remuneration

13,250

13,250

Auditors' remuneration for non audit work

2,750

2,750

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

2024

2023

£

£

Bank and loan interest

500,960

426,938

Hire purchase

22,303

4,066

523,263

431,004

8.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 30 September 2024 nor for the year ended 30 September 2023.

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2024

2023

£

£

(Loss)/profit before tax

(17,944

)

49,348

(Loss)/profit multiplied by the standard rate of corporation tax in the UK of 19% (2023 - 19%)

(3,409

)

9,376

Effects of:

Expenses not deductible for tax purposes

388

2,055

Income not taxable for tax purposes

(244

)

(64

)

Capital allowances in excess of depreciation

(8,733

)

(13,059

)

Dividend income received from subsidiary

(15,200

)

(15,200

)

Losses surrendered to group

16,117

16,892

Losses carried forward

11,081

-

Total tax charge

-

-

9.	TANGIBLE FIXED ASSETS

Fixtures

Property

Plant and

and

Motor

improvements

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2023

1,050,377

14,164

1,321,319

7,130

2,392,990

Additions

45,190

7,930

9,990

98,719

161,829

Reclassification/transfer

-

-

60,969

-

60,969

At 30 September 2024

1,095,567

22,094

1,392,278

105,849

2,615,788

DEPRECIATION

At 1 October 2023

-

2,227

977,043

2,512

981,782

Charge for year

-

1,791

52,796

21,720

76,307

At 30 September 2024

-

4,018

1,029,839

24,232

1,058,089

NET BOOK VALUE

At 30 September 2024

1,095,567

18,076

362,439

81,617

1,557,699

At 30 September 2023

1,050,377

11,937

344,276

4,618

1,411,208

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

Property

Motor

improvements

vehicles

Totals

£

£

£

COST

At 1 October 2023

132,814

-

132,814

Additions

-

98,719

98,719

At 30 September 2024

132,814

98,719

231,533

DEPRECIATION

Charge for year

-

20,566

20,566

At 30 September 2024

-

20,566

20,566

NET BOOK VALUE

At 30 September 2024

132,814

78,153

210,967

At 30 September 2023

132,814

-

132,814

10.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 October 2023

1,000

Disposals

(1,000

)

At 30 September 2024

-

NET BOOK VALUE

At 30 September 2024

-

At 30 September 2023

1,000

11.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

68,702

At 30 September 2024

68,702

NET BOOK VALUE

At 30 September 2024

68,702

12.

STOCKS

2024

2023

£

£

Finished goods

53,670

102,578

13.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

11,376

28,781

Other debtors

3,000

3,000

Directors' current accounts

-

29,239

Prepayments and accrued income

149,082

129,246

163,458

190,266

Amounts falling due after more than one year:

Amounts owed by group undertakings

6,113,808

6,102,382

Aggregate amounts

6,277,266

6,292,648