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REGISTERED NUMBER: SC163275 (Scotland)











































Northcom Support Limited

Unaudited Financial Statements

for the Year Ended 30th April 2025






Northcom Support Limited (Registered number: SC163275)






Contents of the Financial Statements
for the year ended 30th April 2025




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 6


Northcom Support Limited

Company Information
for the year ended 30th April 2025







Director: A Northcott





Secretary: Mrs B C J Northcott





Registered office: Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL





Business address: 14 Moorfoot View
Gorebridge
Midlothian
EH23 4TN





Registered number: SC163275 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Northcom Support Limited (Registered number: SC163275)

Balance Sheet
30th April 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 1,254 1,651

Current assets
Stocks 400 400
Debtors 5 3,089 -
Cash at bank 76,500 87,857
79,989 88,257
Creditors
Amounts falling due within one year 6 15,161 17,603
Net current assets 64,828 70,654
Total assets less current liabilities 66,082 72,305

Capital and reserves
Called up share capital 100 100
Retained earnings 65,982 72,205
Shareholders' funds 66,082 72,305

Northcom Support Limited (Registered number: SC163275)

Balance Sheet - continued
30th April 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd December 2025 and were signed by:





A Northcott - Director


Northcom Support Limited (Registered number: SC163275)

Notes to the Financial Statements
for the year ended 30th April 2025

1. Statutory information

Northcom Support Limited is a private company, limited by shares , registered in Scotland. 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 the total invoice value, excluding value added tax of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fittings and equipment - 15% on cost
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Stocks
Stock is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stock to completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals and director's loans.

Director's loans (being repayable on demand), trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Northcom Support Limited (Registered number: SC163275)

Notes to the Financial Statements - continued
for the year ended 30th April 2025

2. Accounting policies - continued
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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern
The director has considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

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

4. Tangible fixed assets
Fittings
and Computer
equipment equipment Totals
£    £    £   
Cost
At 1st May 2024
and 30th April 2025 2,041 400 2,441
Depreciation
At 1st May 2024 624 166 790
Charge for year 265 132 397
At 30th April 2025 889 298 1,187
Net book value
At 30th April 2025 1,152 102 1,254
At 30th April 2024 1,417 234 1,651

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 540 -
Other debtors 2,549 -
3,089 -

Northcom Support Limited (Registered number: SC163275)

Notes to the Financial Statements - continued
for the year ended 30th April 2025

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 3,206 3,459
Taxation and social security 2,105 3,894
Other creditors 9,850 10,250
15,161 17,603