REGISTERED NUMBER: 04082746 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

North West Radio Communications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Kenealy

P R Benson

REGISTERED OFFICE:

Communication House

6 Low Hill

Liverpool

Merseyside

L6 1BS

REGISTERED NUMBER:

04082746 (England and Wales)

ACCOUNTANTS:

McParland Williams Limited

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

FIXED ASSETS

Tangible assets

4

391,993

409,978

CURRENT ASSETS

Stocks

60,000

45,000

Debtors

5

259,748

311,423

Cash at bank

3,664,694

2,963,119

3,984,442

3,319,542

CREDITORS

Amounts falling due within one year

6

1,449,987

1,220,012

NET CURRENT ASSETS

2,534,455

2,099,530

TOTAL ASSETS LESS CURRENT LIABILITIES

2,926,448

2,509,508

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,926,348

2,509,408

2,926,448

2,509,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

P Kenealy - Director

1.	STATUTORY INFORMATION

North West Radio Communications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

476,725

16,042

68,528

Additions

-

1,495

-

At 30 November 2025

476,725

17,537

68,528

DEPRECIATION

At 1 December 2024

183,389

15,610

60,828

Charge for year

9,534

289

1,155

At 30 November 2025

192,923

15,899

61,983

NET BOOK VALUE

At 30 November 2025

283,802

1,638

6,545

At 30 November 2024

293,336

432

7,700

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

269,294

27,140

857,729

Additions

-

746

2,241

At 30 November 2025

269,294

27,886

859,970

DEPRECIATION

At 1 December 2024

164,314

23,610

447,751

Charge for year

8,179

1,069

20,226

At 30 November 2025

172,493

24,679

467,977

NET BOOK VALUE

At 30 November 2025

96,801

3,207

391,993

At 30 November 2024

104,980

3,530

409,978

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

249,789

305,342

Other debtors

9,959

6,081

259,748

311,423

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

832,915

584,803

Taxation and social security

195,173

134,092

Other creditors

421,899

501,117

1,449,987

1,220,012