Neighbourhood Direct Limited 31/12/2025 iXBRL

Company registration number: 2309835

Neighbourhood Direct Limited

Unaudited filleted financial statements

31 December 2025

Neighbourhood Direct Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Neighbourhood Direct Limited

Directors and other information


Directors	H D Oldroyd	(Retired 16 November 2025)
	G H Oldroyd
	K Oldroyd	(Appointed 28 January 2026)


Company number	2309835


Registered office	15 Olympic Court
	Whitehills Business Park
	Blackpool
	Lancs
	FY4 5GU


Business address	15 Olympic Court
	Whitehills Business Park
	Blackpool
	Lancs
	FY4 5GU


Accountants	Turner and Brown Limited
	105 Garstang Road
	Preston
	Lancs
	PR1 1LD




	Bankers	HSBC Bank Plc
		11 St Annes Road West
		St Annes on Sea
		Lancs
		FY8 1SA

Neighbourhood Direct Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Neighbourhood Direct Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Neighbourhood Direct Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the board of directors of Neighbourhood Direct Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Neighbourhood Direct Limited and state those matters that we have agreed to state to the board of directors of Neighbourhood Direct Limited as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Neighbourhood Direct Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Neighbourhood Direct 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 Neighbourhood Direct Limited. You consider that Neighbourhood Direct Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Neighbourhood Direct Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Turner and Brown Limited

Chartered Accountants

105 Garstang Road

Preston

Lancs

PR1 1LD

27 May 2026

Neighbourhood Direct Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		54,373		70,171
Debtors	5	506,668		416,704
Cash at bank and in hand		226,212		254,021
		_______		_______
		787,253		740,896
Creditors: amounts falling due
within one year	6	( 26,221)		( 34,304)
		_______		_______
Net current assets			761,032		706,592
			_______		_______
Total assets less current liabilities			761,032		706,592

			_______		_______
Net assets			761,032		706,592
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			760,932		706,492
			_______		_______
Shareholders funds			761,032		706,592
			_______		_______

For the year ending 31 December 2025 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 income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

G H Oldroyd

Director

Company registration number: 2309835

Neighbourhood Direct Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Olympic Court, Whitehills Business Park, Blackpool, Lancs, FY4 5GU.

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

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Cost of sales, stocks and attributable profit

The company's cost of sales comprise printing and sales commission. These costs are recognised in the company's income statement over the anticipated lives of the advertising contracts to which they relate. To the extent that the expenditure incurred is not recognised in the income statement it is carried forward in the statement of financial position under the heading 'Stocks'.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	9,797	20,118
Amounts owed by group undertakings	396,802	279,668
Deferred tax asset	99,806	108,682
Other debtors	100,069	116,918
	_______	_______
	506,668	416,704
	_______	_______

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Deferred tax asset	99,806	108,682
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,069	6,295
Other creditors	24,152	28,009
	_______	_______
	26,221	34,304
	_______	_______

7. Controlling party

The company is a subsidiary of Oldroyd Publishing Group Limited, a company not controlled by any one person.