Company Registration No. 11729261 (England and Wales)
NORTHUMBRIA PRESTIGE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NORTHUMBRIA PRESTIGE LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
NORTHUMBRIA PRESTIGE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,391
15,240
Current assets
Stocks
429,059
481,795
Debtors
4
16,078
115,283
Cash at bank and in hand
44,644
89,892
489,781
686,970
Creditors: amounts falling due within one year
5
(491,881)
(549,517)
Net current (liabilities)/assets
(2,100)
137,453
Total assets less current liabilities
11,291
152,693
Creditors: amounts falling due after more than one year
6
-
0
(1,250)
Provisions for liabilities
-
0
(2,058)
Net assets
11,291
149,385
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
11,289
149,383
Total equity
11,291
149,385
NORTHUMBRIA PRESTIGE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
Mr R H Gabriel
Director
Company registration number 11729261 (England and Wales)
NORTHUMBRIA PRESTIGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Northumbria Prestige Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 12 Standwell Farm, Harlow Hill, Newcatle upon Tyne, NE15 0QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5% straight line
Plant and equipment
25% reducing balance
IT equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

NORTHUMBRIA PRESTIGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
NORTHUMBRIA PRESTIGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
IT equipment
Total
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
10,810
4,420
1,292
16,522
Depreciation and impairment
At 1 January 2025
218
851
213
1,282
Depreciation charged in the year
531
892
426
1,849
At 31 December 2025
749
1,743
639
3,131
Carrying amount
At 31 December 2025
10,061
2,677
653
13,391
At 31 December 2024
10,592
3,569
1,079
15,240
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,140
Corporation tax recoverable
5,471
-
0
Other debtors
10,607
113,143
16,078
115,283
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
3,000
Trade creditors
9,552
49,174
Other taxation and social security
-
6,201
Other creditors
482,329
491,142
491,881
549,517
NORTHUMBRIA PRESTIGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
1,250
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

During the year the company incurred costs of £23,938 (2024: £14,000) paid to a close family member of a director.

A loan of £475,000 (2024: £475,000) is owed to a close family member of a director. No interest was charged during the year.

At the year end £56 (2024: £nil) was owed from a connected company.

9
Parent company

During the year the company became a wholly owned subsidiary of Gabriel Group Limited, a company registered in England and Wales. No group accounts have been prepared as the group qualified as being small.

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