Company registration number 05842958 (England and Wales)
Norcott Instrumentation Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Norcott Instrumentation Limited
Company information
Directors
Mrs H Adkins
Mr P Lomas
Secretary
Mrs H Adkins
Company number
05842958
Registered office
Unit 1
Sunset Business Centre
Waterloo Road
Widnes
Cheshire
England
WA8 0QR
Accountants
DJH Chester Limited
Chester House
Lloyd Drive
Cheshire Oaks Business Park
Ellesmere Port
England
CH65 9HQ
Norcott Instrumentation Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
Norcott Instrumentation Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Norcott Instrumentation Limited for the year ended 30 June 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Norcott Instrumentation Limited for the year ended 30 June 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Norcott Instrumentation Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Norcott Instrumentation Limited and state those matters that we have agreed to state to the Board of Directors of Norcott Instrumentation Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Norcott Instrumentation Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Norcott Instrumentation Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Norcott Instrumentation Limited. You consider that Norcott Instrumentation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Norcott Instrumentation Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Chester Limited
Accountants
Chester House
Lloyd Drive
Cheshire Oaks Business Park
Ellesmere Port
England
CH65 9HQ
10 March 2026
Norcott Instrumentation Limited
Balance sheet
As at 30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
-
0
17
Cash at bank and in hand
3,463
3,501
3,463
3,518
Creditors: amounts falling due within one year
5
(16)
(70)
Net current assets
3,447
3,448
Capital and reserves
Called up share capital
29,400
29,400
Profit and loss reserves
(25,953)
(25,952)
Total equity
3,447
3,448

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 March 2026 and are signed on its behalf by:
Mrs H Adkins
Mr P Lomas
Director
Director
Company registration number 05842958 (England and Wales)
NORCOTT INSTRUMENTATION LIMITED
Norcott Instrumentation Limited
Notes to the financial statements
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Norcott Instrumentation Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Sunset Business Centre, Waterloo Road, Widnes, Cheshire, England, WA8 0QR.

1.1
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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Going concern

The company is dependent upon the support of the directors. The financial statements have been prepared on a going concern basis assuming that this support will be forthcoming.true

1.3
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. As all financial assets are classified within one year, they are not amortised but carried at face value.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

NORCOTT INSTRUMENTATION LIMITED
Norcott Instrumentation Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are carried at face value.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and continue to be measured at face value.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
NORCOTT INSTRUMENTATION LIMITED
Norcott Instrumentation Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
6,050
Amortisation and impairment
At 1 July 2024 and 30 June 2025
6,050
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
54
Other creditors
16
16
16
70
6
Related party transactions

At the balance sheet date there was a balance owing to Norcott Technologies Limited, a company under common control, in the sum of £nil (2024 - £54).

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