A.D.D. Northern Hub Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12781296 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

A.D.D. Northern Hub Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Fairbrother

D R Sharp

N Burgess

REGISTERED OFFICE:

Unit 8

Chichester Street

Rochdale

Lancashire

OL16 2AU

REGISTERED NUMBER:

12781296 (England and Wales)

AUDITORS:

Lindley Adams Limited Chartered Accountants

Statutory Auditor

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

CURRENT ASSETS

Debtors

4

1,756,025

1,769,171

Cash at bank and in hand

210,859

79,436

1,966,884

1,848,607

CREDITORS

Amounts falling due within one year

5

1,121,080

1,205,873

NET CURRENT ASSETS

845,804

642,734

TOTAL ASSETS LESS CURRENT
LIABILITIES

845,804

642,734

CAPITAL AND RESERVES

Called up share capital

116

Retained earnings

845,688

642,618

845,804

642,734

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 27 July 2026 and were signed on its behalf by:

D R Sharp - Director

1.	STATUTORY INFORMATION

A.D.D. Northern Hub 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Trade debtors

(1

)

16,459

Amounts owed by group undertakings

1,676,250

794,244

Other debtors

9,574

886,686

1,685,823

1,697,389

Amounts falling due after more than one year:

Other debtors

70,202

71,782

Aggregate amounts

1,756,025

1,769,171

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

8

Amounts owed to group undertakings

1,034,869

1,120,107

Taxation and social security

82,703

82,258

Other creditors

3,500

1,121,080

1,205,873

6.	SECURED DEBTS

All assets of the company are charged by a fixed or floating debenture.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Charles Adams (Senior Statutory Auditor)

for and on behalf of Lindley Adams Limited Chartered Accountants

8.	CONTINGENT LIABILITIES

The company has a cross guarantee arrangement to secure all monies owed to the bank by its parent company, Fez Investments Limited and other subsidiary companies, A.D.D Express Limited and A.D.D Express Properties Ltd. No amounts have been paid or are payable by the company under this guarantee during the financial year.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

D Fairbrother

Balance outstanding at start of year

212,686

208,006

Amounts advanced

4,894

4,680

Amounts repaid

(208,006

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,574

212,686

Interest was charged on the loan at 2.25% and 3.75%. The loan is repayable on demand.

10.	RELATED PARTY DISCLOSURES

Fez Investments Limited

The company is a subsidiary of Fez Investments Limited. The amount owed by Fez Investments Limited at the end of the year was £1,002,250 (2024 - £794,244).

A.D.D Express Limited

A.D.D Express Limited is a fellow subsidiary of the Company. During the year management charges of £508,136 (2024 - £466,222) were paid to A.D.D. Express Limited. Also, during the year the company loaned £695,000 (2024 - £609,500) to A.D.D. Express Limited.The amount owed to A.D.D Express Limited at the end of the year was £1,034,869 (2024 - £1,120,107).

A.D.D Express Properties Ltd

A.D.D. Express Properties Ltd is a fellow subsidiary of the Company. The amount owed by A.D.D. Express Properties Ltd at the end of the year was £674,000 (2024 - £674,000).

Company guarantee

The company has guaranteed by means of a debenture all monies owed to the bank by its parent company, Fez Investments Limited and its subsidiary companies, A.D.D Express Limited and A.D.D Express Properties Ltd. No amounts have been paid or are payable by the company under this guarantee during the financial year.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by David Fairbrother by means of his controlling interest in Fez Investments Ltd.