Northwest Seamless Guttering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07947225

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		417,561		426,039

			417,561		426,039
CURRENT ASSETS
Stocks	5	33,072		77,034
Debtors	6	109,426		154,072
Cash at bank and in hand		111,139		127,308

		253,637		358,414
Creditors: Amounts Falling Due Within One Year	7	(130,651 )		(205,236 )

NET CURRENT ASSETS (LIABILITIES)			122,986		153,178

TOTAL ASSETS LESS CURRENT LIABILITIES			540,547		579,217

Creditors: Amounts Falling Due After More Than One Year	8		(270,100 )		(228,168 )

NET ASSETS			270,447		351,049

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			270,445		351,047

SHAREHOLDERS' FUNDS			270,447		351,049

Page 1

Page 2

Northwest Seamless Guttering Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Mr Mark Barton Director	Mr John Rochford Director
5 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Northwest Seamless Guttering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07947225 . The registered office is Unit 5 Station Road, Great Harwood, Blackburn, England, BB6 7BA.

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

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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.

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:

Freehold	0%
Plant & Machinery	25% RBM
Motor Vehicles	25% RBM
Fixtures & Fittings	25% RBM
Computer Equipment	33% RBM

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. 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.

Page 3

Page 4

Northwest Seamless Guttering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 12)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	329,644	225,100	74,091	23,741
Additions	-	17,750	-	1,482

As at 31 March 2026	329,644	242,850	74,091	25,223

Depreciation
As at 1 April 2025	-	175,467	38,135	14,977
Provided during the period	-	14,627	8,989	2,561

As at 31 March 2026	-	190,094	47,124	17,538

Net Book Value
As at 31 March 2026	329,644	52,756	26,967	7,685

As at 1 April 2025	329,644	49,633	35,956	8,764


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	7,671	660,247
Additions	-	19,232

As at 31 March 2026	7,671	679,479

Depreciation
As at 1 April 2025	5,629	234,208
Provided during the period	1,533	27,710

As at 31 March 2026	7,162	261,918

Net Book Value
As at 31 March 2026	509	417,561

As at 1 April 2025	2,042	426,039

Page 4

Page 5

Northwest Seamless Guttering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	33,072	77,034

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,952	119,262
Other debtors - Powder Coating Loan	33,474	33,474
Other debtors - CIS	-	1,336
Other debtors - Barton Holmes Property Ltd	25,000	-

	109,426	154,072

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,191	13,333
Trade creditors	39,310	88,493
Corporation tax	14,212	30,159
Other taxes and social security	4,394	5,095
VAT	14,324	6,859
Pension Liability	1,383	2,052
Other creditors - Retention	(2,460 )	(1,974 )
Accruals	1,270	1,045
Directors' loan accounts	55,027	60,174

	130,651	205,236

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans due in more than 12 months	213,312	228,168
Funding Circle Loan	56,788	-

	270,100	228,168

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,191	13,333

Page 5

Page 6

Northwest Seamless Guttering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Related Party Transactions

As on reporting date 31.03.2026, company owed £33474 from NSG Powder Coating Limited and in current year there

is no movement found between both companies for the same.

Page 6