North Side International Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11440097

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Tangible Assets	4		4,384		5,702

			4,384		5,702
CURRENT ASSETS
Debtors	5	10,244		4,058
Cash at bank and in hand		1,524		3,895

		11,768		7,953
Creditors: Amounts Falling Due Within One Year	6	(86,173 )		(221,615 )

NET CURRENT ASSETS (LIABILITIES)			(74,405 )		(213,662 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(70,021 )		(207,960 )

Creditors: Amounts Falling Due After More Than One Year	7		(98,365 )		(66,890 )

NET LIABILITIES			(168,386 )		(274,850 )

CAPITAL AND RESERVES
Called up share capital	8		601,000		601,000
Profit and Loss Account			(769,386 )		(875,850 )

SHAREHOLDERS' FUNDS			(168,386)		(274,850)

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North Side International Ltd

Balance Sheet (continued)

As At 31 December 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the director and authorised for issue on 24 September 2026 and were signed on:

Mr Alfredo Miraglia

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

North Side International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11440097 . The registered office is 3rd Floor, Norvin House, 45-55 Commercial Street, London, E1 6BD.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is recognised at the fair value of the fees received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.4. 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:

Computer Equipment

19% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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North Side International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 2)

4. Tangible Assets

	Computer Equipment
	€
Cost
As at 1 January 2025	10,151

As at 31 December 2025	10,151

Depreciation
As at 1 January 2025	4,449
Provided during the period	1,318

As at 31 December 2025	5,767

Net Book Value
As at 31 December 2025	4,384

As at 1 January 2025	5,702

5. Debtors

	2025	2024
	€	€
Due within one year
Trade debtors	1,554	-
Other debtors	8,690	4,058

	10,244	4,058

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North Side International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Trade creditors	3,732	-
Other creditors	81,175	219,615
Accruals and deferred income	1,266	2,000

	86,173	221,615

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	€	€
Other creditors	98,365	66,890

8. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	601,000	601,000

9. Audit Information

The auditor's report on the accounts of North Side International Ltd for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Statutory Auditor.

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