NEWTON TEXTILES LIMITED

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

Registered number: 05243401

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		45,212		57,805

			45,213		57,806
CURRENT ASSETS
Stocks	6	453,374		419,939
Debtors	7	414,163		415,503
Cash at bank and in hand		424,122		351,795

		1,291,659		1,187,237
Creditors: Amounts Falling Due Within One Year	8	(283,974 )		(233,929 )

NET CURRENT ASSETS (LIABILITIES)			1,007,685		953,308

TOTAL ASSETS LESS CURRENT LIABILITIES			1,052,898		1,011,114

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,585 )		(4,326 )

NET ASSETS			1,049,313		1,006,788

CAPITAL AND RESERVES
Called up share capital	9		1,002		1,002
Profit and Loss Account			1,048,311		1,005,786

SHAREHOLDERS' FUNDS			1,049,313		1,006,788

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NEWTON TEXTILES LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

M Wills

Director

21 May 2026

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

1. General Information

NEWTON TEXTILES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05243401 . The registered office is 31-32 High Street, Wellingborough, Northamptonshire, NN8 4HL.

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. 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:

Leasehold	14% Striaght Line
Plant & Machinery	20% Reducing Balance
Motor Vehicles	33% Reducuing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	33% Reducuing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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NEWTON TEXTILES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	1

As at 31 December 2025	1

Net Book Value
As at 31 December 2025	1

As at 1 January 2025	1

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	3,175	30,269	52,295	38,562
Additions	-	-	42,236	-
Disposals	-	-	(9,000 )	-

As at 31 December 2025	3,175	30,269	85,531	38,562

Depreciation
As at 1 January 2025	3,175	20,826	17,257	26,038
Provided during the period	-	1,889	44,898	1,745
Disposals	-	-	(2,970 )	-

As at 31 December 2025	3,175	22,715	59,185	27,783

Net Book Value
As at 31 December 2025	-	7,554	26,346	10,779

As at 1 January 2025	-	9,443	35,038	12,524

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NEWTON TEXTILES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	7,335	131,636
Additions	-	42,236
Disposals	(167 )	(9,167 )

As at 31 December 2025	7,168	164,705

Depreciation
As at 1 January 2025	6,535	73,831
Provided during the period	263	48,795
Disposals	(163 )	(3,133 )

As at 31 December 2025	6,635	119,493

Net Book Value
As at 31 December 2025	533	45,212

As at 1 January 2025	800	57,805

6. Stocks

	2025	2024
	£	£
Stock	453,374	419,939

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	395,705	391,678
Other debtors	18,458	23,825

	414,163	415,503

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	61,855	50,115
Other creditors	104,748	53,001
Taxation and social security	117,371	130,813

	283,974	233,929

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,002	1,002

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