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Northern Expression Limited

Registered Number
05602709
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Northern Expression Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Mr J L B S Swift
| Mrs V C Swift

Company Secretary | SWIFT, Victoria Celeste

Registered Address | 2 Hobson Court
| Penrith 40 Business Park
| Penrith
| CA11 9GQ

Place of Business | 11 Fern Bank
| Cockermouth
| Cumbria
| CA13 0DF

Registered Number | 05602709 (England and Wales)

Northern Expression Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 202 |  |  |  | 269
Investment property | 4 |  |  | 2,309,773 |  |  |  | 1,184,773
|  |  |  | 2,309,975 |  |  |  | 1,185,042
Current assets |  |  |  |  |  |  |  |
Stocks |  | - |  |  |  | 1,603,023 |  |
Debtors | 5 | 894,932 |  |  |  | 696 |  |
Cash at bank and on hand |  | 8,924 |  |  |  | 2,554 |  |
|  | 903,856 |  |  |  | 1,606,273 |  |
Creditors amounts falling due within one year | 6 | (1,495,410) |  |  |  | (2,763,821) |  |
Net current assets (liabilities) |  |  |  | (591,554) |  |  |  | (1,157,548)
Total assets less current liabilities |  |  |  | 1,718,421 |  |  |  | 27,494
Provisions for liabilities | 7 |  |  | (225,000) |  |  |  | -
Net assets |  |  |  | 1,493,421 |  |  |  | 27,494
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 1,493,321 |  |  |  | 27,394
Shareholders' funds |  |  |  | 1,493,421 |  |  |  | 27,494

- 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 28 November 2025, and are signed on its behalf by:
Mr J L B S Swift Director Registered Company No. 05602709

Northern Expression Limited
Notes to the Financial Statements
for the year ended 31 March 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.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| 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/or the rendering of services. 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| 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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 2,928 |  | 2,928
| At 31 March 25 | 2,928 |  | 2,928
| Depreciation and impairment
| At 01 April 24 | 2,659 |  | 2,659
| Charge for year | 67 |  | 67
| At 31 March 25 | 2,726 |  | 2,726
| Net book value
| At 31 March 25 | 202 |  | 202
| At 31 March 24 | 269 |  | 269

4. | Investment property
--- | ---

|  | £
| Fair value at 01 April 24 | 1,184,773
| Additions | 225,000
| Fair value adjustments | 900,000
| At 31 March 25 | 2,309,773

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 894,241 |  | -
| Other debtors | - |  | 38
| Prepayments and accrued income | 691 |  | 658
| Total | 894,932 |  | 696

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 181 |  | 250
| Amounts owed to related parties | 49,763 |  | 2,009,401
| Taxation and social security | 265,627 |  | 2,281
| Other creditors | 2,939 |  | -
| Accrued liabilities and deferred income | 1,176,900 |  | 751,889
| Total | 1,495,410 |  | 2,763,821

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 225,000 |  | -
| Total | 225,000 |  | -

8. | Related party transactions
--- | ---
| During the year the directors had a loan account with the company. The directors loan funds to the company and, as of the balance sheet date, the company owed the directors £2,939 (2024 - £Nil). This loan is unsecured, interest free and repayable upon demand.

9. | Parent-subsidiary relationships
--- | ---
| The immediate and ultimate parent undertaking is Coledale Property Holdings Limited.

10. | Further information regarding the company's financial position
--- | ---
| The Company has transitioned from FRS 105 to FRS102 Section 1a reporting requirements this year. The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted equity or profit or loss.