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Company registration number: NI022135
North Time & Data Limited
Unaudited filleted abridged financial statements
31 January 2026
North Time & Data Limited
Contents
Directors and other information
Accountant's report
Abridged statement of financial position
Notes to the financial statements
North Time & Data Limited
Directors and other information

| Directors | C A Irwin
|  | H A Irwin
|  | S W Brown
|  | M Bogle
| Secretary | H A Irwin
| Company number | NI022135
| Registered office | Enterprise Cresent
|  | Ballinderry Road Industrial Estate
|  | Lisburn
|  | BT28 2BP
| Accountant | GDP Accountants Ltd
|  | 122A Moore Road
|  | Aughnacloy
|  | Co Tyrone
|  | BT69 6AA

| Bankers | Danske Bank
|  | Finaghy Branch
|  | 122 Upper Lisburn Road
|  | Belfast
|  | BT10 0BD

North Time & Data Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of North Time & Data Limited
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of North Time & Data Limited for the year ended 31 January 2026 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of North Time & Data Limited, as a body, in accordance with the terms of my engagement letter dated 8 February 2024. My work has been undertaken solely to prepare for your approval the financial statements of North Time & Data Limited and state those matters that we have agreed to state to the board of directors of North Time & Data Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than North Time & Data Limited and its board of directors as a body for my work or for this report.
It is your duty to ensure that North Time & Data Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of North Time & Data Limited. You consider that North Time & Data Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of North Time & Data Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
GDP Accountants Ltd
Chartered Certified Accountants
122A Moore Road
Aughnacloy
Co Tyrone
BT69 6AA
28 May 2026
North Time & Data Limited
Abridged statement of financial position
31 January 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 102,929 |  |  |  | 92,651 |  |
Investments |  | 6 | 51 |  |  |  | 51 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  |  |  | 102,980 |  |  |  | 92,702
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 207,154 |  |  |  | 219,694 |  |
Debtors |  |  | 577,872 |  |  |  | 520,354 |  |
Cash at bank and in hand |  |  | 1,192,046 |  |  |  | 953,630 |  |
|  |  | ________ |  |  |  | ________ |  |
|  |  | 1,977,072 |  |  |  | 1,693,678 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 1,135,353) |  |  |  | ( 948,942) |  |
|  |  | ________ |  |  |  | ________ |  |
Net current assets |  |  |  |  | 841,719 |  |  |  | 744,736
|  |  |  |  | ________ |  |  |  | ________
Total assets less current liabilities |  |  |  |  | 944,699 |  |  |  | 837,438
|  |  |  |  | ________ |  |  |  | ________
Net assets |  |  |  |  | 944,699 |  |  |  | 837,438
|  |  |  |  | ________ |  |  |  | ________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 30,000 |  |  |  | 30,000
Other reserves |  |  |  |  | 6,000 |  |  |  | 6,000
Profit and loss account |  |  |  |  | 908,699 |  |  |  | 801,438
|  |  |  |  | ________ |  |  |  | ________
Shareholders funds |  |  |  |  | 944,699 |  |  |  | 837,438
|  |  |  |  | ________ |  |  |  | ________

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:
C A Irwin H A Irwin
Director Director
Company registration number: NI022135
North Time & Data Limited
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Enterprise Cresent, Ballinderry Road Industrial Estate, Lisburn, BT28 2BP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Equipment | - | 25 % | reducing balance
| Fittings fixtures and equipment | - | 25 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 23 (2025: 23 ).
5. Tangible assets

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 February 2025 | 363,591 |  |  |  |  |
| Additions | 36,429 |  |  |  |  |
|  | ________ |  |  |  |  |
| At 31 January 2026 | 400,020 |  |  |  |  |
|  | ________ |  |  |  |  |
| Depreciation |  |  |  |  |  |
| At 1 February 2025 | 270,940 |  |  |  |  |
| Charge for the year | 26,151 |  |  |  |  |
|  | ________ |  |  |  |  |
| At 31 January 2026 | 297,091 |  |  |  |  |
|  | ________ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 January 2026 | 102,929 |  |  |  |  |
|  | ________ |  |  |  |  |
| At 31 January 2025 | 92,651 |  |  |  |  |
|  | ________ |  |  |  |  |

6. Investments

|  | £ |  |  |  |
| Cost |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | 51 |  |  |  |
|  | ________ |  |  |  |
| Impairment |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | - |  |  |  |
|  | ________ |  |  |  |
| Carrying amount |  |  |  |  |
| At 31 January 2026 | 51 |  |  |  |
|  | ________ |  |  |  |
| At 31 January 2025 | 51 |  |  |  |
|  | ________ |  |  |  |

7. Controlling party
The directors regard North Time Enterprises Limited, which is registered in Northern Ireland, to be the company’s parent company. North Time Enterprises Limited owns 75% of the shares of the company at 31 January 2026.