Company registration number 01494526 (England and Wales)
NORTHERN FREIGHT SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NORTHERN FREIGHT SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
NORTHERN FREIGHT SERVICES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
252,723
249,792
Current assets
Stocks
2,750
8,208
Debtors
4
681,956
467,032
Investments
5
10,810
10,810
Cash at bank and in hand
272,310
269,411
967,826
755,461
Creditors: amounts falling due within one year
6
(368,646)
(316,027)
Net current assets
599,180
439,434
Total assets less current liabilities
851,903
689,226
Provisions for liabilities
(62,179)
(61,382)
Net assets
789,724
627,844
Capital and reserves
Called up share capital
2,002
2,002
Capital redemption reserve
200,000
200,000
Profit and loss reserves
587,722
425,842
Total equity
789,724
627,844

The notes on pages 3 to 5 form part of these financial statements.

NORTHERN FREIGHT SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 15 April 2026 and are signed on its behalf by:
Mr M A Hoofe
Director
Company registration number 01494526 (England and Wales)
NORTHERN FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Northern Freight Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units1-2 Abbey Lane Industrial, Estate Abbey Lane Burscough, Ormskirk, Lancashire, United Kingdom, L40 7SR.

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
Turnover

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.

1.3
Tangible fixed assets

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

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

Property improvements
33% straight line
Plant and machinery
25% straight line
Fixtures, fittings and equipment
25% straight line
Motor vehicles
25% straight line

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
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

NORTHERN FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
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.

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.

1.6
Retirement benefits

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Payments to the defined contribution pension scheme are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
12
10
3
Tangible fixed assets
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
210,806
425,510
636,316
Additions
30,847
83,445
114,292
Disposals
(10,000)
(170,902)
(180,902)
At 30 September 2025
231,653
338,053
569,706
Depreciation and impairment
At 1 October 2024
145,945
240,579
386,524
Depreciation charged in the year
22,510
73,623
96,133
Eliminated in respect of disposals
(3,958)
(161,716)
(165,674)
At 30 September 2025
164,497
152,486
316,983
NORTHERN FREIGHT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
3
Tangible fixed assets
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 30 September 2025
67,156
185,567
252,723
At 30 September 2024
64,861
184,931
249,792
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
578,742
369,209
Other debtors
103,214
97,823
681,956
467,032
5
Current asset investments
2025
2024
£
£
Other investments
10,810
10,810
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
87,603
113,125
Corporation tax
96,151
63,384
Other creditors
184,892
139,518
368,646
316,027
2025-09-30 2024-10-01 false false false 20 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr D Goldstraw Mrs D Hoofe Mr M A Hoofe Mr D B Cruickshanks 01494526 2024-10-01 2025-09-30 01494526 2025-09-30 01494526 2024-09-30 01494526 core:FurnitureFittings 2025-09-30 01494526 core:MotorVehicles 2025-09-30 01494526 core:FurnitureFittings 2024-09-30 01494526 core:MotorVehicles 2024-09-30 01494526 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 01494526 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 01494526 core:CurrentFinancialInstruments 2025-09-30 01494526 core:CurrentFinancialInstruments 2024-09-30 01494526 core:ShareCapital 2025-09-30 01494526 core:ShareCapital 2024-09-30 01494526 core:CapitalRedemptionReserve 2025-09-30 01494526 core:CapitalRedemptionReserve 2024-09-30 01494526 core:RetainedEarningsAccumulatedLosses 2025-09-30 01494526 core:RetainedEarningsAccumulatedLosses 2024-09-30 01494526 bus:Director3 2024-10-01 2025-09-30 01494526 core:LeaseholdImprovements 2024-10-01 2025-09-30 01494526 core:PlantMachinery 2024-10-01 2025-09-30 01494526 core:FurnitureFittings 2024-10-01 2025-09-30 01494526 core:MotorVehicles 2024-10-01 2025-09-30 01494526 2023-10-01 2024-09-30 01494526 core:FurnitureFittings 2024-09-30 01494526 core:MotorVehicles 2024-09-30 01494526 2024-09-30 01494526 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01494526 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01494526 bus:FRS102 2024-10-01 2025-09-30 01494526 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 01494526 bus:Director1 2024-10-01 2025-09-30 01494526 bus:Director2 2024-10-01 2025-09-30 01494526 bus:Director4 2024-10-01 2025-09-30 01494526 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP