REGISTERED NUMBER: 04896804 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 October 2025

for

MAJOR (NORTHAMPTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N A Major

REGISTERED OFFICE:

21c Abington Grove

Northampton

NN1 4QW

REGISTERED NUMBER:

04896804 (England and Wales)

ACCOUNTANTS:

TC Group

1 Rushmills

Bedford Road

Northampton

Northamptonshire

NN4 7YB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,561

46,092

37,561

46,092

CURRENT ASSETS

Stocks

16,000

15,432

Debtors

6

17,304

21,500

Cash at bank and in hand

121,618

83,581

154,922

120,513

CREDITORS

Amounts falling due within one year

7

92,280

76,287

NET CURRENT ASSETS

62,642

44,226

TOTAL ASSETS LESS CURRENT LIABILITIES

100,203

90,318

CREDITORS

Amounts falling due after more than one year

8

-

(5,833

)

PROVISIONS FOR LIABILITIES

(9,390

)

(11,523

)

NET ASSETS

90,813

72,962

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

90,713

72,862

SHAREHOLDERS' FUNDS

90,813

72,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

Mr N A Major - Director

1.	STATUTORY INFORMATION

Major (Northampton) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other period if events or changes in circumstances indicate that the carrying value may not be recoverable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property improvements

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

100,000

AMORTISATION

At 1 November 2024

and 31 October 2025

100,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

property

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 November 2024

39,005

8,024

113,935

Additions

-

83

25

At 31 October 2025

39,005

8,107

113,960

DEPRECIATION

At 1 November 2024

25,003

6,947

95,177

Charge for year

3,900

169

2,813

At 31 October 2025

28,903

7,116

97,990

NET BOOK VALUE

At 31 October 2025

10,102

991

15,970

At 31 October 2024

14,002

1,077

18,758

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

18,585

20,656

200,205

Additions

-

1,313

1,421

At 31 October 2025

18,585

21,969

201,626

DEPRECIATION

At 1 November 2024

7,260

19,726

154,113

Charge for year

2,831

239

9,952

At 31 October 2025

10,091

19,965

164,065

NET BOOK VALUE

At 31 October 2025

8,494

2,004

37,561

At 31 October 2024

11,325

930

46,092

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,982

15,982

Prepayments

1,322

5,518

17,304

21,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,128

10,000

Trade creditors

16,517

10,999

Corporation tax

15,648

13,000

Social security and other taxes

7,786

1,214

VAT

19,116

17,157

Net wages

23,206

18,427

Pension

645

2

Directors' current accounts

359

2,678

Accrued expenses

2,875

2,810

92,280

76,287

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,833

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mr N A Major

Balance outstanding at start of year

(2,678

)

(1,652

)

Amounts advanced

28,215

-

Amounts repaid

-

(1,026

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,537

(2,678

)