REGISTERED NUMBER: 07606387 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Northern Bespoke Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J P Hughes

Mr G May

Mr M E Neale

REGISTERED OFFICE:

HMH House

8 Falcon Court

Preston Farm

Stockton on Tees

TS18 3TS

REGISTERED NUMBER:

07606387 (England and Wales)

AUDITORS:

JBC Accountants Limited

Statutory Auditor

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Intangible assets

4

1,240

1,240

Tangible assets

5

46,399

405,516

47,639

406,756

CURRENT ASSETS

Stocks

500

500

Debtors

6

637,024

186,885

Cash at bank

85,372

48,088

722,896

235,473

CREDITORS

Amounts falling due within one year

7

313,114

171,922

NET CURRENT ASSETS

409,782

63,551

TOTAL ASSETS LESS CURRENT LIABILITIES

457,421

470,307

PROVISIONS FOR LIABILITIES

11,600

-

NET ASSETS

445,821

470,307

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

445,721

470,207

SHAREHOLDERS' FUNDS

445,821

470,307

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Mr G May - Director

1.	STATUTORY INFORMATION

Northern Bespoke Developments 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 25% on cost, 20% on reducing balance and 15% on reducing balance

Stocks

Stocks and work in progress have been valued at the lower of cost and estimated selling price less costs to sell. Provision is made for obsolete and slow moving items where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

1,240

NET BOOK VALUE

At 31 December 2025

1,240

At 31 December 2024

1,240

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,458,746

Additions

1,605

Disposals

(1,313,604

)

At 31 December 2025

146,747

DEPRECIATION

At 1 January 2025

1,053,230

Charge for year

15,216

Eliminated on disposal

(968,098

)

At 31 December 2025

100,348

NET BOOK VALUE

At 31 December 2025

46,399

At 31 December 2024

405,516

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

(Unaudited)

£

£

Trade debtors

119,250

169,524

Amounts owed by group undertakings

500,118

118

Other debtors

17,656

17,243

637,024

186,885

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

(Unaudited)

£

£

Trade creditors

17,071

31,601

Amounts owed to group undertakings

196,079

67,919

Taxation and social security

63,593

5,928

Other creditors

36,371

66,474

313,114

171,922

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs Lynne Dickson FCA (Senior Statutory Auditor)

for and on behalf of JBC Accountants Limited

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the HMH Employee Ownership Trust by virtue of its majority shareholding in G May Investments Limited, the ultimate parent undertaking.