Northern Hog And Roast Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15367619

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,709		1,709
Tangible Assets	5		12,536		11,592

			14,245		13,301
CURRENT ASSETS
Cash at bank and in hand		1,485		522

		1,485		522
Creditors: Amounts Falling Due Within One Year	6	(5,839 )		(13,705 )

NET CURRENT ASSETS (LIABILITIES)			(4,354 )		(13,183 )

TOTAL ASSETS LESS CURRENT LIABILITIES			9,891		118

NET ASSETS			9,891		118

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			9,890		117

SHAREHOLDERS' FUNDS			9,891		118

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Dereena Govender

Director

14/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Northern Hog And Roast Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15367619 . The registered office is 8 8 Anvil Crescent, Ince, Wigan, Lancashire, WN2 2FL.

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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% depreciation reducing balance
Motor Vehicles	15% depreciation reducing balance
Computer Equipment	33%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

4. Intangible Assets

	Other	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	1,439	270	1,709

As at 31 December 2025	1,439	270	1,709

Net Book Value
As at 31 December 2025	1,439	270	1,709

As at 1 January 2025	1,439	270	1,709

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Northern Hog And Roast Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	9,638	4,000	-	13,638
Additions	2,914	-	309	3,223

As at 31 December 2025	12,552	4,000	309	16,861

Depreciation
As at 1 January 2025	1,446	600	-	2,046
Provided during the period	1,666	510	103	2,279

As at 31 December 2025	3,112	1,110	103	4,325

Net Book Value
As at 31 December 2025	9,440	2,890	206	12,536

As at 1 January 2025	8,192	3,400	-	11,592

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Other creditors	5,839	13,705

7. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1	1

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