Northfield Under 5's Limited

Northfield Under 5's Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	111,000	124,500
Tangible fixed assets	4	61,085	65,116
Investments	5	2,753,599	0
		2,925,684	189,616
Current assets
Stocks		0	10,000
Debtors		1,007,019	682,250
Cash at bank and in hand		586,379	54,850
		1,593,398	747,100
Creditors: amount falling due within one year		(791,457)	(395,949)
Net current assets		801,941	351,151

Total assets less current liabilities		3,727,625	540,767
Creditors: amount falling due after more than one year		(2,700,000)	(179,880)
Accruals and deferred income		(411,520)	0
Provisions for liabilities		(11,185)	(3,039)
Net assets		604,920	357,848

Capital and reserves
Called up share capital	6	150	150
Profit and loss account		604,770	357,698
Shareholders' funds		604,920	357,848

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 August 2026 and were signed on its behalf by:

-------------------------------
Craig Brennan
Director

Northfield Under 5's Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Northfield Under 5's Limited is a private company, limited by shares, registered in England and Wales, registration number 04491382, registration address Acru Works Demmings Road, Demmings Industrial Estate, Cheadle, SK8 2PG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 82 (2024 : 56).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 September 2024	135,000	135,000
Additions	-	-
Disposals	-	-
At 31 August 2025	135,000	135,000
Amortisation
At 01 September 2024	10,500	10,500
Charge for year	13,500	13,500
On disposals	-	-
At 31 August 2025	24,000	24,000
Net book values
At 31 August 2025	111,000	111,000
At 31 August 2024	124,500	124,500

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 September 2024	153,073	14,217	167,290
Additions	2,460	4,239	6,699
Disposals	-	-	-
At 31 August 2025	155,533	18,456	173,989
Depreciation
At 01 September 2024	93,064	9,110	102,174
Charge for year	9,032	1,698	10,730
On disposals	-	-	-
At 31 August 2025	102,096	10,808	112,904
Net book values
Closing balance as at 31 August 2025	53,437	7,648	61,085
Opening balance as at 01 September 2024	60,009	5,107	65,116

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	-	-
Additions	2,753,599	2,753,599
Disposals	-	-
At 31 August 2025	2,753,599	2,753,599

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
150 Class A shares of £1.00 each	150		150
	150		150

Registered Number: 04491382
England and Wales
NORTHFIELD UNDER 5'S LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025