REGISTERED NUMBER: 05266743 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Northwood Carter Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Carter

Mr T A Northwood

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

SAFFRON WALDEN

Essex

CB10 1PF

REGISTERED NUMBER:

05266743 (England and Wales)

FIXED ASSETS

Tangible assets

5

6,462

8,050

CURRENT ASSETS

Stocks

16,351

16,468

Debtors

6

171,942

177,884

Cash at bank and in hand

9,265

38,752

197,558

233,104

CREDITORS

Amounts falling due within one year

7

95,490

118,888

NET CURRENT ASSETS

102,068

114,216

TOTAL ASSETS LESS CURRENT LIABILITIES

108,530

122,266

PROVISIONS FOR LIABILITIES

1,345

1,752

NET ASSETS

107,185

120,514

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

107,175

120,504

107,185

120,514

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:

Mr T A Northwood - Director

Mr J Carter - Director

1.	STATUTORY INFORMATION

Northwood Carter Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Work in progress

Work in progress includes outlays incurred on behalf of clients, professional time, and other third-party costs that have not yet been billed and are considered receivables under revenue from contracts with customers.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

17,734

Additions

677

Disposals

(198

)

At 31 October 2025

18,213

DEPRECIATION

At 1 November 2024

9,684

Charge for year

2,154

Eliminated on disposal

(87

)

At 31 October 2025

11,751

NET BOOK VALUE

At 31 October 2025

6,462

At 31 October 2024

8,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

165,017

174,203

Other debtors

6,925

3,681

171,942

177,884

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,896

3,464

Trade creditors

4,890

3,685

Taxation and social security

48,289

56,502

Other creditors

30,415

55,237

95,490

118,888

Included within other creditors disclosed above is a balance of £1,946 (2024 - £1,890) in relation to accrued expenses, a balance of £24,805 (2024 - £29,790) in relation to the Directors' Loan Accounts, a balance of £1,788 (2024 - £21,146) in relation to customer payments on account, a balance of £nil (2024 - £550) in relation to pension contributions and a balance of £1,876 (2024 - £1,861) in relation to other creditors.