REGISTERED NUMBER: 03523838 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Northern Shire Facilities Management

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Heath

Mrs D C Southworth

REGISTERED OFFICE:

382 Dunkirk Lane

Leyland

Preston

Lancashire

PR26 7SY

REGISTERED NUMBER:

03523838 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

284,604

319,591

284,604

319,591

CURRENT ASSETS

Stocks

4,950

4,950

Debtors

6

400,776

313,307

Cash at bank and in hand

537,636

404,419

943,362

722,676

CREDITORS

Amounts falling due within one year

7

472,033

419,919

NET CURRENT ASSETS

471,329

302,757

TOTAL ASSETS LESS CURRENT LIABILITIES

755,933

622,348

CREDITORS

Amounts falling due after more than one year

8

(99,930

)

(163,319

)

PROVISIONS FOR LIABILITIES

(61,404

)

(69,528

)

NET ASSETS

594,599

389,501

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

593,599

388,501

SHAREHOLDERS' FUNDS

594,599

389,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 14th October 2025 and were signed on its behalf by:

Mr G J Heath - Director

1.	STATUTORY INFORMATION

Northern Shire Facilities Management 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 1998, is being amortised evenly over its estimated useful life of 20 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance

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

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 33 (2024 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

26,000

AMORTISATION

At 1st September 2024

and 31st August 2025

26,000

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

643,423

Additions

45,912

At 31st August 2025

689,335

DEPRECIATION

At 1st September 2024

323,832

Charge for year

80,899

At 31st August 2025

404,731

NET BOOK VALUE

At 31st August 2025

284,604

At 31st August 2024

319,591

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

Plant and

machinery

etc

£

COST

At 1st September 2024

392,308

Additions

43,548

At 31st August 2025

435,856

DEPRECIATION

At 1st September 2024

140,471

Charge for year

63,867

At 31st August 2025

204,338

NET BOOK VALUE

At 31st August 2025

231,518

At 31st August 2024

251,837

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

355,783

284,488

Other debtors

44,993

28,819

400,776

313,307

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

5,952

Hire purchase contracts (see note 9)

80,238

73,613

Trade creditors

47,460

62,559

Taxation and social security

315,575

260,042

Other creditors

28,760

17,753

472,033

419,919

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

28,274

Hire purchase contracts (see note 9)

99,930

135,045

99,930

163,319

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,465

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

80,238

73,613

Between one and five years

99,930

135,045

180,168

208,658

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

180,168

208,658

The company has also provided security for £12,269 of hire purchase liabilities for Catering Partnership Limited (see note 13 2024 - £24,564).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

Mr G J Heath

Balance outstanding at start of year

-

-

Amounts advanced

5,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,000

-

Mrs D C Southworth

Balance outstanding at start of year

7,490

4,240

Amounts advanced

5,000

7,490

Amounts repaid

(7,490

)

(4,240

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,000

7,490

12.	RELATED PARTY DISCLOSURES

The directors are also directors of Catering Partnership Limited and Northern Shire Holdings Limited. Catering Partnership Limited is a 100% subsidiary of Northern Shire Holdings Limited, and are the directors are controlling shareholders of Northern Shire Holdings Limited.

As at the year end the company owed Catering Partnership Limited £21,323 in the form of a loan, no interest has been charged on this (2024 - £11,525 was owed to the company and nil).

13.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr G J Heath.