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REGISTERED NUMBER: 04477937 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

FOR

NORTH WEST PROTOTYPES LIMITED

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| NORTH WEST PROTOTYPES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTOR: | W J Lee

| REGISTERED OFFICE: | The Little Mill

| Palatine Street

| Denton

| MANCHESTER

| M34 3LY

| REGISTERED NUMBER: | 04477937 (England and Wales)

| ACCOUNTANTS: | Chandley Robinson Limited

| Chartered Accountants

| 8A Manor Close

| Cheadle Hulme

| Cheadle

| Cheshire

| SK8 7DJ

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

STATEMENT OF FINANCIAL POSITION

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 60,902 |  | 66,950 |  |

60,902 |  | 66,950 |  |

CURRENT ASSETS

Stocks | 6 | 6,707 |  | 10,710 |  |

Debtors | 7 | 909,106 |  | 846,622 |  |

Cash at bank and in hand | 117,556 |  | 114,528 |  |

1,033,369 |  | 971,860 |  |

CREDITORS

Amounts falling due within one year | 8 | 97,495 |  | 96,710 |  |

NET CURRENT ASSETS | 935,874 |  | 875,150 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 996,776 |  | 942,100 |  |

CAPITAL AND RESERVES

Called up share capital | 170 |  | 170 |  |

Retained earnings | 996,606 |  | 941,930 |  |

SHAREHOLDERS' FUNDS | 996,776 |  | 942,100 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

STATEMENT OF FINANCIAL POSITION - continued

30TH JUNE 2025

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 28th February 2026 and were signed by:

W J Lee - Director

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| North West Prototypes 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business in 2002, has been amortised over its estimated useful life.

| 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.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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 statement of financial position date.

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 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 statement of financial position 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 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 10,000 |  |

| AMORTISATION

| At 1st July 2024

| and 30th June 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30th June 2025 | - |  |

| At 30th June 2024 | - |  |

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1st July 2024

| and 30th June 2025 | 88,723 |  | 159,570 |  | 7,118 |  |

| DEPRECIATION

| At 1st July 2024 | 24,840 |  | 157,195 |  | 6,428 |  |

| Charge for year | 4,436 |  | 1,425 |  | 187 |  |

| At 30th June 2025 | 29,276 |  | 158,620 |  | 6,615 |  |

| NET BOOK VALUE

| At 30th June 2025 | 59,447 |  | 950 |  | 503 |  |

| At 30th June 2024 | 63,883 |  | 2,375 |  | 690 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st July 2024

| and 30th June 2025 | 30,565 |  | 9,437 |  | 295,413 |  |

| DEPRECIATION

| At 1st July 2024 | 30,563 |  | 9,437 |  | 228,463 |  |

| Charge for year | - |  | - |  | 6,048 |  |

| At 30th June 2025 | 30,563 |  | 9,437 |  | 234,511 |  |

| NET BOOK VALUE

| At 30th June 2025 | 2 |  | - |  | 60,902 |  |

| At 30th June 2024 | 2 |  | - |  | 66,950 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,406 |  | 1,460 |  |

| Work-in-progress | 5,301 |  | 9,250 |  |

6,707 |  | 10,710 |  |

NORTH WEST PROTOTYPES LIMITED (REGISTERED NUMBER: 04477937) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 131,501 |  | 68,788 |  |

| Amounts owed by associates | 772,465 |  | 772,155 |  |

| Other debtors | 5,140 |  | 5,679 |  |

909,106 |  | 846,622 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 21,856 |  | 39,765 |  |

| Taxation and social security | 66,099 |  | 39,598 |  |

| Other creditors | 9,540 |  | 17,347 |  |

97,495 |  | 96,710 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £38,000 (2024 - £40,000) were paid to the director .

| At the financial year end the director's current account was £4,540 (£2024 - £8,317) in credit. This balance is repayable on demand.

| The company operates from premises partly owned by the director. During the year the company paid rent of £Nil (2024 - £Nil).

| During the year the director received benefits in kind from the company of £5,029

| No further transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting standard for Smaller Entities

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is W J Lee.