Company registration number 06288745 (England and Wales)
NORTHERN SITE SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
NORTHERN SITE SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
NORTHERN SITE SERVICES LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,987
2,485
Current assets
Debtors
4
8,489
-
0
Cash at bank and in hand
2,711
5,589
11,200
5,589
Creditors: amounts falling due within one year
5
(11,728)
(6,319)
Net current liabilities
(528)
(730)
Total assets less current liabilities
1,459
1,755
Provisions for liabilities
(497)
(621)
Net assets
962
1,134
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
862
1,034
Total equity
962
1,134

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The director acknowledges her 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 March 2026
Mrs L Armstrong
Director
Company registration number 06288745 (England and Wales)
NORTHERN SITE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Northern Site Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5h Locomotion Way, Camperdown, Newcastle upon Tyne, NE12 5US.

1.1
Basis of preparation

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
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is

the present value of the future receipts. The difference between the fair value of the consideration and the

nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of

completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The

stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff

rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue

is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.3
Tangible fixed assets

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

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

Plant and equipment
20% Reducing balance
Fixtures and fittings
20% Reducing balance

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

NORTHERN SITE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

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.

1.6
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.

1.7
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.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

NORTHERN SITE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
30,493
21,170
51,663
Depreciation and impairment
At 1 July 2024
28,727
20,451
49,178
Depreciation charged in the year
354
144
498
At 30 June 2025
29,081
20,595
49,676
Carrying amount
At 30 June 2025
1,412
575
1,987
At 30 June 2024
1,766
719
2,485
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,489
-
0
NORTHERN SITE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
7,085
2,470
Other creditors
4,643
3,849
11,728
6,319
6
Directors' transactions

A maximum loan balance of £190 was provided to Mrs L Armstrong. At the year end £190 remained outstanding.

No interest has been charged on the loan.

2025-06-30 2024-07-01 false false false 10 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs L Armstrong 06288745 2024-07-01 2025-06-30 06288745 2025-06-30 06288745 2024-06-30 06288745 core:PlantMachinery 2025-06-30 06288745 core:FurnitureFittings 2025-06-30 06288745 core:PlantMachinery 2024-06-30 06288745 core:FurnitureFittings 2024-06-30 06288745 core:CurrentFinancialInstruments 2025-06-30 06288745 core:CurrentFinancialInstruments 2024-06-30 06288745 core:ShareCapital 2025-06-30 06288745 core:ShareCapital 2024-06-30 06288745 core:RetainedEarningsAccumulatedLosses 2025-06-30 06288745 core:RetainedEarningsAccumulatedLosses 2024-06-30 06288745 bus:Director1 2024-07-01 2025-06-30 06288745 core:PlantMachinery 2024-07-01 2025-06-30 06288745 core:FurnitureFittings 2024-07-01 2025-06-30 06288745 2023-07-01 2024-06-30 06288745 core:PlantMachinery 2024-06-30 06288745 core:FurnitureFittings 2024-06-30 06288745 2024-06-30 06288745 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06288745 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06288745 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06288745 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06288745 bus:FRS102 2024-07-01 2025-06-30 06288745 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06288745 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP