Company registration number 05391505 (England and Wales)
NORTHPOINT PUBLISHING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
NORTHPOINT PUBLISHING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
NORTHPOINT PUBLISHING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
20,400
27,600
Tangible assets
5
12,416
11,186
32,816
38,786
Current assets
Debtors
6
129,371
153,843
Cash at bank and in hand
118,426
27,024
247,797
180,867
Creditors: amounts falling due within one year
7
(219,870)
(143,507)
Net current assets
27,927
37,360
Total assets less current liabilities
60,743
76,146
Creditors: amounts falling due after more than one year
8
(21,737)
(42,458)
Provisions for liabilities
(450)
-
0
Net assets
38,556
33,688
Capital and reserves
Called up share capital
9
10
10
Profit and loss reserves
38,546
33,678
Total equity
38,556
33,688
NORTHPOINT PUBLISHING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 November 2025 and are signed on its behalf by:
R Slater
Director
Company Registration No. 05391505
NORTHPOINT PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Northpoint Publishing Limited is a private company limited by shares incorporated in England and Wales. The registered office is East Park Lodge, East Park Road, Blackburn, BB1 8DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
20% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

NORTHPOINT PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

NORTHPOINT PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
4
Intangible fixed assets
Website
£
Cost
At 1 April 2024 and 31 March 2025
36,000
Amortisation and impairment
At 1 April 2024
8,400
Amortisation charged for the year
7,200
At 31 March 2025
15,600
Carrying amount
At 31 March 2025
20,400
At 31 March 2024
27,600
NORTHPOINT PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
11,000
17,694
28,694
Additions
-
0
3,941
3,941
At 31 March 2025
11,000
21,635
32,635
Depreciation and impairment
At 1 April 2024
3,783
13,725
17,508
Depreciation charged in the year
722
1,989
2,711
At 31 March 2025
4,505
15,714
20,219
Carrying amount
At 31 March 2025
6,495
5,921
12,416
At 31 March 2024
7,217
3,969
11,186
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
88,780
126,803
Corporation tax recoverable
734
734
Other debtors
39,857
26,306
129,371
153,843

Other debtors includes amounts owed to the company by connected entities of £28,253 (20 2 4: £2 5,070). These amounts are interest free and recoverable on demand.

Also included in Other debtors is an amount of £9,388 (2024: £Nil) in relation to a loan account with the director.

7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
29,306
26,906
Trade creditors
91,242
41,881
Corporation tax
11,565
2,334
Other taxation and social security
29,596
43,453
Other creditors
58,161
28,933
219,870
143,507
NORTHPOINT PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Creditors: amounts falling due within one year
(Continued)
- 7 -

Included in Bank loans is an amount of £10,000 (202 4: £10,000) in relation to a loan received as part of the Bounce Back Loan Scheme, it is secured and managed by the British Business Bank.

Also included in Bank loans is an amount of £1 9,306 (202 4: £16,906) in relation to a loan for which a personal guarantee has been provided by the director.

Other creditors includes an amount of £34,549 (202 4: £19,127) relating to advances received in respect of factored debts. The liability is secured by a first legal charge over the assets of the company.

Also included in Other creditors is an amount of £Nil (2024: £3,969) in relation to a loan account with the director.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
21,737
42,458

Included in Bank loans is an amount of £2,500 (202 4: £1 2,500) in relation to a loan received as part of the Bounce Back Loan Scheme, it is secured and managed by the British Business Bank.

Also included in Bank Loans is an amount of £19,237 (202 4: £29,958) in relation to a loan for which a personal guarantee has been provided by the director.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary "A" shares of £1 each
9
9
9
9
Ordinary "B" shares of £1 each
1
1
1
1
10
10
10
10
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
28,270
53,031
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