REGISTERED NUMBER: SC196035 (Scotland)

North-West Frontiers Limited

Financial Statements For The Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J F De Man

REGISTERED OFFICE:

Viewfield

Strathpeffer

Ross-Shire

IV14 9DS

REGISTERED NUMBER:

SC196035 (Scotland)

ACCOUNTANTS:

The Long Partnership

1st Floor

Robertson House

Shore Street

Inverness

Highland

IV1 1NF

BANKERS:

Starling Bank

5th Floor

London Fruit & Wool Exchange

1 Duval Square

London

E1 6PW

FIXED ASSETS

Intangible assets

4

1,612

1,811

Tangible assets

5

623

830

2,235

2,641

CURRENT ASSETS

Debtors

6

7,589

6,330

Cash at bank

139,928

130,905

147,517

137,235

CREDITORS

Amounts falling due within one year

7

23,488

25,798

NET CURRENT ASSETS

124,029

111,437

TOTAL ASSETS LESS CURRENT LIABILITIES

126,264

114,078

PROVISIONS FOR LIABILITIES

118

103

NET ASSETS

126,146

113,975

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

126,144

113,973

SHAREHOLDERS' FUNDS

126,146

113,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

J F De Man - Director

1.	STATUTORY INFORMATION

North-West Frontiers Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover, which excludes value added tax and trade discounts, represents invoiced sales of goods and services supplied during the year.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

6,067

AMORTISATION

At 1 December 2024

4,256

Charge for year

199

At 30 November 2025

4,455

NET BOOK VALUE

At 30 November 2025

1,612

At 30 November 2024

1,811

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 December 2024

and 30 November 2025

9,204

DEPRECIATION

At 1 December 2024

8,374

Charge for year

207

At 30 November 2025

8,581

NET BOOK VALUE

At 30 November 2025

623

At 30 November 2024

830

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

7,589

6,330

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

2,252

2,251

Taxation and social security

10,264

13,609

Other creditors

10,972

9,938

23,488

25,798