REGISTERED NUMBER: 03581388 (England and Wales)

Norbrook Direct Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

D C Lloyd

M J Lloyd

S A Lloyd

I Storvik-Lloyd

Registered office:

1st Floor Meridian House

5 Longworth Road

Horwich

Bolton

Greater Manchester

BL6 7BA

Registered number:

03581388 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Current assets

Debtors

4

914

1,599

Cash at bank

3,553

106,449

4,467

108,048

Creditors

Amounts falling due within one year

5

3,789

106,427

Net current assets

678

1,621

Total assets less current liabilities

678

1,621

Capital and reserves

Called up share capital

7

100

100

Retained earnings

578

1,521

Shareholders' funds

678

1,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

D C Lloyd - Director

1.	Statutory information

Norbrook Direct Limited is a private company, limited by shares , registered in England and Wales. 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.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

3.	Employees and directors

The average number of employees during the year was 4 (2025 - 4 ) .

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

-

426

Amounts owed by group undertakings

155

1,000

Other debtors

759

173

914

1,599

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

-

49

Taxation and social security

-

5,249

Other creditors

3,789

101,129

3,789

106,427

6.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

-

6,595

Between one and five years

-

3,267

-

9,862

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100