Company registration number 09827312 (England and Wales)
North Dean Holdings Limited
Unaudited
financial statements
for the year ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
NORTH DEAN HOLDINGS LIMITED
North Dean Holdings Limited
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
North Dean Holdings Limited
Statement of financial position
as at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
78,729
24,301
Investment properties
4
1,560,500
1,547,500
Investments
5
100
100
1,639,329
1,571,901
Current assets
Debtors
37,692
15,836
Cash at bank and in hand
42,956
58,206
80,648
74,042
Creditors: amounts falling due within one year
(141,645)
(138,036)
Net current liabilities
(60,997)
(63,994)
Total assets less current liabilities
1,578,332
1,507,907
Creditors: amounts falling due after more than one year
(526,515)
(556,665)
Provisions for liabilities
(82,463)
(81,106)
Net assets
969,354
870,136
Capital and reserves
Called up share capital
101
101
Capital redemption reserve
143,600
137,600
Profit and loss reserves
825,653
732,435
Total equity
969,354
870,136
North Dean Holdings Limited
Statement of financial position (CONTINUED)
as at 31 August 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 8 January 2026
M J Berrett
Director
Company Registration No. 09827312
North Dean Holdings Limited
Notes to the financial statements
for the year ended 31 August 2025
- 3 -
1
Accounting policies
Company information

North Dean Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is North Dean Business Park, Stainland Road, Halifax, HX4 8LR.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Group accounts

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover re presents the fair value of rent receivable in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover is recognised upon a rents receivable basis.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% Reducing balance

No depreciation is provided on land and buildings because it is the company's policy to maintain the assets in a continued state of sound repair.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment properties

Investment propert ies, which are property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

North Dean Holdings Limited
Notes to the financial statements (CONTINUED)
for the year ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

2
Employees
2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery
£
Cost
At 1 September 2024
56,400
Additions
66,000
At 31 August 2025
122,400
Depreciation and impairment
At 1 September 2024
32,099
Depreciation charged in the year
11,572
At 31 August 2025
43,671
Carrying amount
At 31 August 2025
78,729
At 31 August 2024
24,301
North Dean Holdings Limited
Notes to the financial statements (CONTINUED)
for the year ended 31 August 2025
- 5 -
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
1,560,500
5
Fixed asset investments
2025
2024
£
£
Investments in subsidiary
100
100

Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 September 2024 & 31 August 2025
100
Carrying amount
At 31 August 2025
100
At 31 August 2024
100
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
82,463
81,106
7
Financial commitments, guarantees and contingent liabilities

As security for group borrowing, the company's bankers hold an unlimited cross guarantee given by the holding company and its subsidiary. The total of secured borrowings at 31 August 202 5 is £537,899 (202 4: £546,088).

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