North Western Plants Limited - Filleted accounts

Registered number

06529269

North Western Plants Limited

Filleted Accounts

30 April 2025

North Western Plants Limited
Registered number:		06529269
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,022,872			1,079,431

Current assets
Stocks		40,000			40,000
Debtors	4	917,707			796,662
Cash at bank and in hand		35,462			2,432
		993,169			839,094

Creditors: amounts falling due within one year	5	(938,598)			(777,357)

Net current assets			54,571			61,737

Total assets less current liabilities			1,077,443			1,141,168

Creditors: amounts falling due after more than one year	6		(256,509)			(288,892)

Provisions for liabilities			(56,948)			(54,027)


Net assets			763,986			798,249

Capital and reserves
Called up share capital			8			8
Profit and loss account			763,978			798,241

Shareholders' funds			763,986			798,249

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



R. Barnett
Director
Approved by the board on 3 October 2025

North Western Plants Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% reducing balance
	Office equipment			5% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					28		30


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	795,081		636,202		261,725		1,693,008
	Additions	-		5,168		-		5,168
	At 30 April 2025	795,081		641,370		261,725		1,698,176

	Depreciation
	At 1 May 2024	-		476,098		137,479		613,577
	Charge for the year	-		30,665		31,062		61,727
	At 30 April 2025	-		506,763		168,541		675,304

	Net book value
	At 30 April 2025	795,081		134,607		93,184		1,022,872
	At 30 April 2024	795,081		160,104		124,246		1,079,431


4	Debtors					2025		2024
£							£

	Trade debtors					621,627		471,638
	Other debtors					296,080		325,024
						917,707		796,662


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					27,092		125,126
	Obligations under finance lease and hire purchase contracts					14,015		29,184
	Trade creditors					304,540		286,623
	Corporation tax					70,117		1,230
	Other taxes and social security costs					187,434		139,662
	Other creditors					335,400		195,532
						938,598		777,357


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					256,509		277,286
	Obligations under finance lease and hire purchase contracts					-		11,606
						256,509		288,892


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	R. Barnett
	Repayable on demand with no charge to interest	132,968		13,140		(53,000)		93,108

	P. Barnett
	Repayable on demand with no charge to interest	132,967		13,141		(53,000)		93,108

	P. Thompson
	Repayable on demand with no charge to interest	87,021		10,597		(38,000)		59,618

	G. Thompson
	Repayable on demand with no charge to interest	87,022		-		(41,404)		45,618

		439,978		36,878		(185,404)		291,452


8	Other information

	North Western Plants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Wildmoore Lane
	Off Station Lane
	Great Barrow
	Cheshire
	CH3 7JW