REGISTERED NUMBER: 05448873 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NORTHPOINT ASSOCIATES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Whitehead

Mrs B Whitehead

REGISTERED OFFICE:

Cobalt Business Exchange

Cobalt Park Way

Wallsend

Tyne and Wear

NE28 9NZ

REGISTERED NUMBER:

05448873 (England and Wales)

ACCOUNTANTS:

T O'Sullivan Limited

Verdemar House

230 Park View

Whitley Bay

Tyne and Wear

NE26 3QR

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

45,041

4,374

45,041

4,374

CURRENT ASSETS

Debtors

54,567

48,745

Cash at bank and in hand

141,067

306,829

195,634

355,574

CREDITORS

Amounts falling due within one year

237,609

347,276

NET CURRENT (LIABILITIES)/ASSETS

(41,975

)

8,298

TOTAL ASSETS LESS CURRENT LIABILITIES

3,066

12,672

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

2,966

12,572

SHAREHOLDERS' FUNDS

3,066

12,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr G Whitehead - Director

1.	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

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

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.

Motor vehicles

-

25% on reducing balance

Fixtures & fittings - 25% reducing balance

Computer equipment - 33% straight line

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

3.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

118,650

AMORTISATION

At 1 April 2025

and 31 March 2026

118,650

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

15,747

Additions

44,245

At 31 March 2026

59,992

DEPRECIATION

At 1 April 2025

11,373

Charge for year

3,578

At 31 March 2026

14,951

NET BOOK VALUE

At 31 March 2026

45,041

At 31 March 2025

4,374

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

100

100