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Registered number: 14190428
Northern Decking And Hot Tubs Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Northern Decking And Hot Tubs Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Northern Decking And Hot Tubs Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14190428

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,140 |  | 5,520
|  |  | 4,140 |  | 5,520
CURRENT ASSETS
Debtors | 5 | 4,285 |  | 1,583 |
Cash at bank and in hand |  | 23 |  | 30 |
|  | 4,308 |  | 1,613 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,974 ) |  | (9,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,666 ) |  | (8,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,526 ) |  | (2,661 )
NET LIABILITIES |  |  | (5,526 ) |  | (2,661 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (5,626 ) |  | (2,761 )
SHAREHOLDERS' FUNDS |  |  | (5,526) |  | (2,661)

Page 1
Page 2
Northern Decking And Hot Tubs Ltd
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

I Moore Director
05/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Northern Decking And Hot Tubs Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Northern Decking And Hot Tubs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14190428 . The registered office is Premier House, Newhold, Garforth, Leeds, LS25 2LD.
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. Going Concern Disclosure
These accounts are prepared on a going concern basis as the company has the financial backing of it's director.
2.3. 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.
2.4. 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:

Motor Vehicles | 20% Straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 July 2024 | 6,900
As at 30 June 2025 | 6,900
Depreciation
As at 1 July 2024 | 1,380
Provided during the period | 1,380
As at 30 June 2025 | 2,760
Net Book Value
As at 30 June 2025 | 4,140
As at 1 July 2024 | 5,520

Page 3
Page 4
Northern Decking And Hot Tubs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,600 |  | -
Other debtors | 685 |  | 1,583
| 4,285 |  | 1,583

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 496 |  | -
Other creditors | 13,478 |  | 9,393
Accruals and deferred income | - |  | 401
| 13,974 |  | 9,794

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ian Moore | - | 1,505 | 920 | - | 585

The above loan is unsecured, interest free and repayable on demand.
Page 4