REGISTERED NUMBER: 11398453 (England and Wales)

CASCADES NW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Woodhouse

REGISTERED OFFICE:

Livingston House

Tarvin Road

Frodsham

England

WA6 6XN

REGISTERED NUMBER:

11398453 (England and Wales)

FIXED ASSETS

Intangible assets

4

98,567

106,528

Tangible assets

5

37,811

14,628

136,378

121,156

CURRENT ASSETS

Stocks

25,000

15,000

Debtors

6

30,728

71,281

Cash at bank

97,586

116,900

153,314

203,181

CREDITORS

Amounts falling due within one year

7

115,297

135,709

NET CURRENT ASSETS

38,017

67,472

TOTAL ASSETS LESS CURRENT LIABILITIES

174,395

188,628

CREDITORS

Amounts falling due after more than one year

8

(26,509

)

(46,734

)

PROVISIONS FOR LIABILITIES

(9,453

)

(3,657

)

NET ASSETS

138,433

138,237

CAPITAL AND RESERVES

Called up share capital

10

100

100

Profit and loss account

138,333

138,137

SHAREHOLDERS' FUNDS

138,433

138,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2025 and were signed by:

R Woodhouse - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of seven years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

163,938

3,000

166,938

AMORTISATION

At 1 April 2024

57,788

2,622

60,410

Amortisation for year

7,583

378

7,961

At 31 March 2025

65,371

3,000

68,371

NET BOOK VALUE

At 31 March 2025

98,567

-

98,567

At 31 March 2024

106,150

378

106,528

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

3,320

22,304

9,000

2,685

37,309

Additions

-

27,604

-

-

27,604

At 31 March 2025

3,320

49,908

9,000

2,685

64,913

DEPRECIATION

At 1 April 2024

1,038

18,004

1,688

1,951

22,681

Charge for year

571

1,358

2,250

242

4,421

At 31 March 2025

1,609

19,362

3,938

2,193

27,102

NET BOOK VALUE

At 31 March 2025

1,711

30,546

5,062

492

37,811

At 31 March 2024

2,282

4,300

7,312

734

14,628

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,103

54,003

Amounts owed by group undertakings

-

7,719

Other debtors

1,471

-

Prepayments and accrued income

8,154

9,559

30,728

71,281

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,042

20,042

Trade creditors

52,010

53,659

Amounts owed to group undertakings

21,850

-

Corporation tax

2,525

38,057

Social security and other taxes

7,528

19,961

Other creditors

1,954

745

Accrued expenses

9,388

3,245

115,297

135,709

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

26,509

46,734

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

46,551

66,776

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100

11.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £14,523 (2024 : £25,666).

12.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Woodhouse Plumbing Heating & Electrical Limited. The registered office and principal place of business of the parent company is Livingston House, Tarvin Road, Frodsham, England, WA6 6XN.