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REGISTERED NUMBER: 09552965 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Northern Tonic Group Limited

| Northern Tonic Group Limited (Registered number: 09552965) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Northern Tonic Group Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | R W Ormiston

| S Cotton

| REGISTERED OFFICE: | 14 Clifton Moor Business Village

| James Nicolson Link

| York

| YO30 4XG

| REGISTERED NUMBER: | 09552965 (England and Wales)

| Northern Tonic Group Limited (Registered number: 09552965) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 409,813 |  | 405,681 |  |

CURRENT ASSETS

Debtors | 5 | 6,515 |  | 28,125 |  |

Cash at bank | 5 |  | 100,924 |  |

6,520 |  | 129,049 |  |

CREDITORS

Amounts falling due within one year | 6 | 235,472 |  | 306,978 |  |

NET CURRENT LIABILITIES | (228,952 | ) | (177,929 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 180,861 |  | 227,752 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 77,782 |  | 129,784 |  |

NET ASSETS | 103,079 |  | 97,968 |  |

CAPITAL AND RESERVES

Called up share capital | 125 |  | 100 |  |

Retained earnings | 102,954 |  | 97,868 |  |

103,079 |  | 97,968 |  |

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 directors acknowledge their 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 Board of Directors and authorised for issue on 13 February 2026 and were signed on its behalf by:

R W Ormiston - Director

| Northern Tonic Group Limited (Registered number: 09552965) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Northern Tonic Group 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 as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

| Tangible fixed assets

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

| Investments in subsidiaries

| The investment in subsidiary was initially shown at historic cost and is reviewed annually for impairment.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| Northern Tonic Group Limited (Registered number: 09552965) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 April 2024 | 405,681 |  |

| Additions | 4,132 |  |

| At 31 March 2025 | 409,813 |  |

| NET BOOK VALUE

| At 31 March 2025 | 409,813 |  |

| At 31 March 2024 | 405,681 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2022 | (198,883 | ) |

| Cost | 608,696 |  |

409,813 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 6,515 |  | 28,125 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 51,756 |  | 51,756 |  |

| Trade creditors | 3,204 |  | - |  |

| Amounts owed to group undertakings | 119,203 |  | 25,606 |  |

| Taxation and social security | 5,358 |  | 12,116 |  |

| Other creditors | 55,951 |  | 217,500 |  |

235,472 |  | 306,978 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 77,782 |  | 129,784 |  |

8. | SECURED DEBTS

| A bank loan totalling £129,537 (2024 £159,099) is secured by a charge over the assets of both the company and its subsidiary.

| Northern Tonic Group Limited (Registered number: 09552965) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| R W Ormiston

| Balance outstanding at start of year | - |  | 39,560 |  |

| Amounts advanced | 6,515 |  | - |  |

| Amounts repaid | - |  | (39,560 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,515 |  | - |  |

| Interest on the director's loan was paid to the company at 2% on the daily balances.

10. | RELATED PARTY DISCLOSURES

| Transactions with parties under common control

| During the year there were management charges payable by a company under common control totalling £nil (2024 £28,125).

| At the end of the year there was a balance due to a company under common control of £55,952 (2024 £89,677).

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is R W Ormiston.