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Company Registration No. 10418492 (England and Wales)
Northern Bites Halifax Ltd Unaudited accounts for the year ended 31 October 2025
Northern Bites Halifax Ltd Unaudited accounts Contents
Page
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Northern Bites Halifax Ltd Company Information for the year ended 31 October 2025
Director
Mr Abdul Hamid
Company Number
10418492 (England and Wales)
Registered Office
Unit 25, Calder Workshops Gibbet Street Halifax HX1 4JQ United Kingdom
Accountants
Pinnacle Chartered Accountants & Tax Advisors The Elsie Whiteley Innovation Centre Hopwood Lane Halifax HX1 5ER
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Northern Bites Halifax Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
26,318 
39,674 
Current assets
Inventories
67,500 
59,000 
Debtors
28,218 
27,248 
Cash at bank and in hand
49,186 
25,794 
144,904 
112,042 
Creditors: amounts falling due within one year
(49,585)
(31,897)
Net current assets
95,319 
80,145 
Total assets less current liabilities
121,637 
119,819 
Provisions for liabilities
Deferred tax
(5,000)
(7,538)
Net assets
116,637 
112,281 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
116,627 
112,271 
Shareholders' funds
116,637 
112,281 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2026 and were signed on its behalf by
Mr Abdul Hamid Director Company Registration No. 10418492
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Northern Bites Halifax Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Northern Bites Halifax Ltd is a private company, limited by shares, registered in England and Wales, registration number 10418492. The registered office is Unit 25, Calder Workshops, Gibbet Street, Halifax, HX1 4JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Motor vehicles
10% on cost
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Northern Bites Halifax Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2024
160,303 
Additions
5,135 
At 31 October 2025
165,438 
Depreciation
At 1 November 2024
120,629 
Charge for the year
18,491 
At 31 October 2025
139,120 
Net book value
At 31 October 2025
26,318 
At 31 October 2024
39,674 
5
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
5,000 
7,538 
2025 
2024 
£ 
£ 
Provision at start of year
7,538 
11,393 
Credited to the profit and loss account
(2,538)
(3,855)
Provision at end of year
5,000 
7,538 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
7
Average number of employees
During the year the average number of employees was 17 (2024: 14).
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