NORTHUMBRIA FLOORING LIMITED


Directors	CONNOR, Michael
	CUNNINGHAM, James Neil


Registered Address	Suite 2.05 Swans Centre For Innovation
	Station Road
	Wallsend
	NE28 6EQ


Registered Number	09458678 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		32,411		21,179
			32,411		21,179
Current assets
Stocks	4	62,000		90,000
Debtors		92,378		69,781
Cash at bank and on hand		52,528		35,272
		206,906		195,053
Creditors amounts falling due within one year	5	(277,889)		(223,305)
Net current assets (liabilities)			(70,983)		(28,252)
Total assets less current liabilities			(38,572)		(7,073)
Creditors amounts falling due after one year	6		(17,447)		-
Net assets			(56,019)		(7,073)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(56,119)		(7,173)
Shareholders' funds			(56,019)		(7,073)

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2025, and are signed on its behalf by:

CUNNINGHAM, James Neil
Director
Registered Company No. 09458678

NORTHUMBRIA FLOORING LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	20
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 March 24	4,418	18,829	10,430	3,795	37,472
Additions	-	17,995	-	-	17,995
At 28 February 25	4,418	36,824	10,430	3,795	55,467
Depreciation and impairment
At 01 March 24	514	7,912	5,715	2,152	16,293
Charge for year	586	5,065	702	410	6,763
At 28 February 25	1,100	12,977	6,417	2,562	23,056
Net book value
At 28 February 25	3,318	23,847	4,013	1,233	32,411
At 29 February 24	3,904	10,917	4,715	1,643	21,179

4.	Stocks
	Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

	2025	2024
	£	£
Finished goods	62,000	90,000
Total	62,000	90,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	156,758	144,891
Bank borrowings and overdrafts	48,951	40,591
Amounts owed to related parties	23,607	7,801
Taxation and social security	44,750	23,069
Other creditors	3,823	6,953
Total	277,889	223,305


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	17,447	-
Total	17,447	-

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	17,447		-