REGISTERED NUMBER: 10972793 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Nw Precision Finishing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Barr

S R Coulshed

S J Wilbraham

REGISTERED OFFICE:

Unit 7 Kingfisher Court

South Lancs Industrial Estate

Ashton-in-Makerfield

Wigan

Lanacashire

WN4 9DW

REGISTERED NUMBER:

10972793 (England and Wales)

ACCOUNTANTS:

Ashford Rainham Limited

10-12 Upper Dicconson St

Wigan

Lancashire

WN1 2AD

FIXED ASSETS

Tangible assets

4

94,840

76,283

CURRENT ASSETS

Stocks

14,750

13,500

Debtors

5

314,704

295,029

Cash at bank

92,853

55,421

422,307

363,950

CREDITORS

Amounts falling due within one year

6

181,249

208,034

NET CURRENT ASSETS

241,058

155,916

TOTAL ASSETS LESS CURRENT LIABILITIES

335,898

232,199

CREDITORS

Amounts falling due after more than one year

7

(26,651

)

-

PROVISIONS FOR LIABILITIES

(20,864

)

-

NET ASSETS

288,383

232,199

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

288,284

232,100

SHAREHOLDERS' FUNDS

288,383

232,199

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

M J Barr - Director

S R Coulshed - Director

S J Wilbraham - Director

1.	STATUTORY INFORMATION

Nw Precision Finishing 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and not provided

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

132,651

Additions

50,170

At 31 October 2025

182,821

DEPRECIATION

At 1 November 2024

56,368

Charge for year

31,613

At 31 October 2025

87,981

NET BOOK VALUE

At 31 October 2025

94,840

At 31 October 2024

76,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

307,264

287,589

Other debtors

7,440

7,440

314,704

295,029

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,801

-

Trade creditors

55,260

96,723

Taxation and social security

105,485

84,694

Other creditors

12,703

26,617

181,249

208,034

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,651

-