REGISTERED NUMBER: 01270788 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

C. D. Northern Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Charles

P Hopkinson

A T Ward

A Walters

SECRETARY:

P Hopkinson

REGISTERED OFFICE:

Unit 3 Empire Business Park

Parcel Terrace

Derby

DE1 1LY

REGISTERED NUMBER:

01270788 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

83,279

99,476

Investments

5

18,608

18,608

101,887

118,084

CURRENT ASSETS

Stocks

262,499

186,170

Debtors

6

864,856

638,143

Cash at bank and in hand

745,445

969,120

1,872,800

1,793,433

CREDITORS

Amounts falling due within one year

7

1,668,739

1,610,007

NET CURRENT ASSETS

204,061

183,426

TOTAL ASSETS LESS CURRENT LIABILITIES

305,948

301,510

CREDITORS

Amounts falling due after more than one year

8

21,745

29,273

NET ASSETS

284,203

272,237

CAPITAL AND RESERVES

Called up share capital

150,050

150,050

Capital redemption reserve

50

50

Retained earnings

134,103

122,137

SHAREHOLDERS' FUNDS

284,203

272,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 28 April 2026 and were signed on its behalf by:

P R Charles - Director

P Hopkinson - Director

1.	STATUTORY INFORMATION

C. D. Northern 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.

Preparation of consolidated financial statements

The financial statements contain information about C. D. Northern Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. Turnover is recognised in the period which the sale of goods was made and the period in which the service was provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures, fittings and equipment

- 20% on reducing balance

Motor vehicles

- 25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value. Stock is recorded on a first in first out basis and contracts are valued at cost plus attributable profits or less provisions for foreseeable losses.

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.

Fixed asset investments

Fixed asset investments are stated at cost less any permanent diminution in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 September 2024

178,861

212,993

391,854

Additions

-

28,739

28,739

Disposals

-

(16,999

)

(16,999

)

At 31 August 2025

178,861

224,733

403,594

DEPRECIATION

At 1 September 2024

169,289

123,089

292,378

Charge for year

1,914

43,022

44,936

Eliminated on disposal

-

(16,999

)

(16,999

)

At 31 August 2025

171,203

149,112

320,315

NET BOOK VALUE

At 31 August 2025

7,658

75,621

83,279

At 31 August 2024

9,572

89,904

99,476

Included in cost of motor vehicles are non-depreciable assets of £12,010 (2024: £12,010).

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

100

18,508

18,608

NET BOOK VALUE

At 31 August 2025

100

18,508

18,608

At 31 August 2024

100

18,508

18,608

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

808,043

584,735

Amounts owed by group undertakings

27,208

27,208

Prepayments

29,605

26,200

864,856

638,143

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

26,377

26,899

Trade creditors

675,238

403,203

Tax

14,581

-

Social security and other taxes

175,919

165,725

Other creditors

638,528

845,866

Directors' current accounts

129,037

159,707

Accruals and deferred income

9,059

8,607

1,668,739

1,610,007

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

21,745

29,273

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

26,377

26,899

Between one and five years

21,745

29,273

48,122

56,172

The minimum lease payments on non-cancellable operating leases committed to be paid are £71,961 (2024 - £94,705).

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

48,122

56,172

Debts are secured against the assets to which they relate.