Group Services (North West) Ltd

Registered number

12109979

Unaudited Filleted Accounts

31 October 2025

Group Services (North West) Ltd
Registered number:		12109979
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		34,630			47,100

Current assets
Debtors	4	23,536			31,901
Cash at bank and in hand		133,781			48,595
		157,317			80,496

Creditors: amounts falling due within one year	5	(74,723)			(51,759)

Net current assets			82,594			28,737

Total assets less current liabilities			117,224			75,837

Creditors: amounts falling due after more than one year	6		(1,813)			(5,400)



Net assets			115,411			70,437

Capital and reserves
Called up share capital			1			1
Profit and loss account			115,410			70,436

Shareholders' funds			115,411			70,437

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr W Earlam
Director
Approved by the board on 28 July 2026

Group Services (North West) Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Straight line
	Fixtures, fittings, tools and equipment			25% Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 November 2024			111,555		34,865		146,420
	Additions			11,606		-		11,606
	At 31 October 2025			123,161		34,865		158,026

	Depreciation
	At 1 November 2024			87,622		11,698		99,320
	Charge for the year			16,354		7,722		24,076
	At 31 October 2025			103,976		19,420		123,396

	Net book value
	At 31 October 2025			19,185		15,445		34,630
	At 31 October 2024			23,933		23,167		47,100


4	Debtors					2025		2024
£							£

	Trade debtors					19,204		31,901
	Other debtors					4,332		-
						23,536		31,901


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,396		3,000
	Trade creditors					488		475
	Taxation and social security costs					69,674		45,919
	Other creditors					1,165		2,365
						74,723		51,759


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,813		5,400


7	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr W Earlam
	Directors Loan	-		61,519		(61,519)		-

	Miss T Hennessy
	Directors Loan	-		22,872		(22,872)		-

		-		84,391		(84,391)		-
	The above Directors Loans are included in other debtors.

8	Other information

	Group Services (North West) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	367 Chester Road
	Little Sutton
	Cheshire
	CH66 3RQ