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Registered number: 06296724
Northwood (Lancaster) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Accounts Matters Limited
3-2-1 Storey House
White Cross
Lancaster
Lancashire
LA1 4XQ
Northwood (Lancaster) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Northwood (Lancaster) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06296724

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 352 |  | -
|  |  | 352 |  | -
CURRENT ASSETS
Debtors | 6 | 5,565 |  | 5,046 |
Cash at bank and in hand |  | 670,706 |  | 631,232 |
|  | 676,271 |  | 636,278 |
Creditors: Amounts Falling Due Within One Year | 7 | (539,194 ) |  | (476,795 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 137,077 |  | 159,483
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 137,429 |  | 159,483
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (44,800 )
NET ASSETS |  |  | 137,429 |  | 114,683
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 137,428 |  | 114,682
SHAREHOLDERS' FUNDS |  |  | 137,429 |  | 114,683

Page 1
Page 2
Northwood (Lancaster) Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mark Chenery Director
23rd March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Northwood (Lancaster) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Northwood (Lancaster) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06296724 . The registered office is 22 Market Street, Lancaster, LA1 1HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to franchise fees. These were amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Straight line 20%

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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 settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Northwood (Lancaster) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 11)
10 11
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 300,000 | 39,950 | 339,950
As at 30 June 2025 | 300,000 | 39,950 | 339,950
Amortisation
As at 1 July 2024 | 240,000 | 99,950 | 339,950
As at 30 June 2025 | 240,000 | 99,950 | 339,950
Net Book Value
As at 30 June 2025 | 60,000 | (60,000 ) | -
As at 1 July 2024 | 60,000 | (60,000 ) | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 15,212
Additions | 440
As at 30 June 2025 | 15,652
Depreciation
As at 1 July 2024 | 15,212
Provided during the period | 88
As at 30 June 2025 | 15,300
Net Book Value
As at 30 June 2025 | 352
As at 1 July 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 5,565 |  | 3,541
Other debtors | - |  | 1,505
| 5,565 |  | 5,046

Page 4
Page 5
Northwood (Lancaster) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 432,493 |  | 373,125
Bank loans and overdrafts | 44,828 |  | 44,828
Corporation tax | 13,316 |  | 18,772
Other taxes and social security | 2,700 |  | 2,623
VAT | 21,462 |  | 16,820
Wages Control (Current liabilities - creditors < 1 year) | 14,099 |  | 13,196
Other creditors (2) | 194 |  | -
Accruals and deferred income | 9,923 |  | 7,284
Director's loan account | 179 |  | 147
| 539,194 |  | 476,795

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 44,800

9. Deferred Taxation
The provision for deferred tax is made up as follows:
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5