REGISTERED NUMBER: 11152069 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

360 Construction NW Ltd

T/A

360 Installations

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Dillon

L Dillon

REGISTERED OFFICE:

18 Calder Avenue

Littleborough

Lancashire

OL15 9JE

REGISTERED NUMBER:

11152069 (England and Wales)

ACCOUNTANTS:

N J Grindrod & Co Limited

First Floor

Sovereign House

Barehill Street

Littleborough

Lancashire

OL15 9BL

FIXED ASSETS

Tangible assets

4

217,366

146,691

CURRENT ASSETS

Stocks

70,247

101,594

Debtors

330,290

483,562

Cash at bank and in hand

45,222

113,106

445,759

698,262

CREDITORS

Amounts falling due within one year

405,939

692,844

NET CURRENT ASSETS

39,820

5,418

TOTAL ASSETS LESS CURRENT LIABILITIES

257,186

152,109

CREDITORS

Amounts falling due after more than one year

(109,945

)

(77,781

)

PROVISIONS FOR LIABILITIES

(35,531

)

-

NET ASSETS

111,710

74,328

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

111,610

74,228

SHAREHOLDERS' FUNDS

111,710

74,328

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 July 2026 and were signed on its behalf by:

A J Dillon - Director

1.	STATUTORY INFORMATION

360 Construction NW Ltd 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 17 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

276,440

Additions

141,047

At 31 January 2026

417,487

DEPRECIATION

At 1 February 2025

129,749

Charge for year

70,372

At 31 January 2026

200,121

NET BOOK VALUE

At 31 January 2026

217,366

At 31 January 2025

146,691

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Invoice finance account

182,063

325,328

Bank loan

8,116

23,640

190,179

348,968

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

A J Dillon and L Dillon

Balance outstanding at start of year

32,816

58,392

Amounts repaid

-

(25,576

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,816

32,816

7.	ULTIMATE CONTROLLING PARTY

The controlling party is A J Dillon.