North Time & Data Limited 31/01/2026 iXBRL

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.