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Company registration number: 09850811

Nothe Fort Trading Company Limited
Filleted Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Nothe Fort Trading Company Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Nothe Fort Trading Company Limited

(Registration number: 09850811)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 46,857 | 36,726
Debtors | 5 | 683 | 12,878
Cash at bank and in hand |  | 9,915 | 13,389
|  | 57,455 | 62,993
Creditors: Amounts falling due within one year | 6 | (25,914) | (25,964)
Net assets |  | 31,541 | 37,029
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 31,540 | 37,028
Total equity |  | 31,541 | 37,029

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:

Dr H K Holdaway Director |  |

Nothe Fort Trading Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Nothe Fort
Barrack Road
Weymouth
Dorset
DT4 8UF

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling (£).

Turnover recognition

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.
Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date.
Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Nothe Fort Trading Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Gift aid distributions

The company makes payments to its parent charity under gift aid and they are recognised upon physical payment as a distribution of funds.

Share capital

The ordinary share capital of the Company is presented as equity.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 6 (2024 - 6).

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 46,857 | 36,726

Nothe Fort Trading Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 50 | 325
Prepayments | 63 | 438
Other debtors | 570 | 12,115
| 683 | 12,878

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 10,550 | 14,769
Trade creditors |  | 6,895 | 7,342
Taxation and social security |  | 4,181 | -
Accruals and deferred income |  | 892 | 799
Other creditors |  | 3,396 | 3,054
|  | 25,914 | 25,964

Nothe Fort Trading Company Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

7 | Related party transactions

Summary of transactions with parent

Nothe Fort Trading Company Limited is a subsidiary undertaking of Weymouth Civic Society. During the year the company paid HR services of £12,000 (2024: £12,000), rent of shop and property of £3,000 (2024: £3,000), and loan interest of £1,350 (2024: £1,350) to Weymouth Civic Society.
At the balance sheet date the amount due to Weymouth Civic Society was £10,550 (2024: £14,769), which is shown as a creditor due in less than one year.This intercompany balance has interest charged at 9% and is repayable on demand.
Within nine months of 31 March 2025, the company made a gift aid payment of £22,115 (2024: £27,602) to its parent, Weymouth Civic Society, and claimed the tax relief on profits made in the 31 March 2025 year end.

8 | Parent and ultimate parent undertaking

The company's immediate parent is Weymouth Civic Society, incorporated in England and Wales.