Northernbird Estates Ltd Accounts

at	31 March 2025
Company No.		14709115	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	34,126	34,126


				34,126	34,126
Current assets



	Cash at bank and in hand			97	153
				97	153
Creditors: Amount falling due within one year			5	(84,485)	(68,903)
Net current liabilities				(84,388)	(68,750)
Total assets less current liabilities				(50,262)	(34,624)




Net liabilities				(50,262)	(34,624)

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		7	(50,263)	(34,625)

Total equity				(50,262)	(34,624)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 August 2025 and signed on its behalf by:
A. Metcalfe
Director
06 August 2025

for the year ended 31 March 2025

General information

Northernbird Estates Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14709115

Its registered office is:

3 Station Cottages

Grosmont

Whitby

YO22 5PB

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Land and buildings	Total
			£	£
		Cost or revaluation
		At 1 April 2024	34,126	34,126




		At 31 March 2025	34,126	34,126
		Depreciation






		Net book values
		At 31 March 2025	34,126	34,126
		At 31 March 2024	34,126	34,126

5	Creditors:
		amounts falling due within one year
			2025	2024
			£	£





		Amounts owed to group undertakings	72,162	62,191

		Loans from directors	11,249	5,637

		Accruals and deferred income	1,074	1,075
			84,485	68,903

Share Capital

1 Ordinary Share of £1.00 each was called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.