Northamptonshire Business Crime Partnership Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

1. General Information

Northamptonshire Business Crime Partnership Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09862423 . The registered office is Northamptonshire Police, Campbell Square, Northampton, NN1 3EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts. Any consideration received that relates to future years is carried forward as deferred income as necessary.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer Equipment

33% straight line

2.4. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, this financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited directly to equity.

2.5. Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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Northamptonshire Business Crime Partnership Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to se settled wholly within 12 months of the end of the reporting date in which the employees renter the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit ot loss in the period in which it arises.

2.7. Company limited by guarantee

The liability of the members is limited.

Every member of the Company undertakes to contribute such amount as may be required (not exceeding £1) to the assets of the Company, if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the debts and liabilities of the Company contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves.

If upon the winding up or dissolution of the Company there remains, after the satisfaction of all its debts and liabilities, any property whatsoever, it shall not be paid to or distributed among the members of the Company, but shall be given or transferred to a charity or charities with similar objects to the Company in respect to crime prevention initiatives or research relating to crime reduction.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	4,251
Additions	214

As at 30 November 2025	4,465

Depreciation
As at 1 December 2024	3,490
Provided during the period	450

As at 30 November 2025	3,940

Net Book Value
As at 30 November 2025	525

As at 1 December 2024	761

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	34,085
Other debtors	1,488	498

	1,488	34,583

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Northamptonshire Business Crime Partnership Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	138	539
Other creditors	32,354	90,689
Taxation and social security	1,795	2,439

	34,287	93,667

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		525		761

			525		761
CURRENT ASSETS
Debtors	5	1,488		34,583
Cash at bank and in hand		83,886		112,230

		85,374		146,813
Creditors: Amounts Falling Due Within One Year	6	(34,287 )		(93,667 )

NET CURRENT ASSETS (LIABILITIES)			51,087		53,146

TOTAL ASSETS LESS CURRENT LIABILITIES			51,612		53,907

NET ASSETS			51,612		53,907

Income Statement			51,612		53,907

MEMBERS' FUNDS			51,612		53,907

Mr M Brennan Director	Mr P Whitworth Director
5 August 2026