| REGISTERED NUMBER: |
| NORTHERN BATTERY SERVICE LIMITED |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| REGISTERED NUMBER: |
| NORTHERN BATTERY SERVICE LIMITED |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 30 June 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| NORTHERN BATTERY SERVICE LIMITED |
| COMPANY INFORMATION |
| for the year ended 30 June 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Vernon House |
| 40 New North Road |
| Huddersfield |
| West Yorkshire |
| HD1 5LS |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| BALANCE SHEET |
| 30 June 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| BALANCE SHEET - continued |
| 30 June 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 30 June 2026 |
| 1. | STATUTORY INFORMATION |
| Northern Battery Service Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is recognised when the goods or service are delivered, and are net of VAT. |
| Goodwill |
| Goodwill acquired in 1973 was fully amortised by 30 June 2004. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. |
| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs. |
| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss. |
| Financial liabilities are classified depending on the substance of the contractual arrangements entered into. |
| Basic financial liabilities, including trade and other creditors, bank loans and accruals, are initially recognised at transaction price. |
| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire. |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 June 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 July 2025 |
| and 30 June 2026 |
| AMORTISATION |
| At 1 July 2025 |
| and 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 June 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 July 2025 |
| Additions |
| Disposals | ( |
) |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| NORTHERN BATTERY SERVICE LIMITED (REGISTERED NUMBER: 00916979) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 June 2026 |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Bounceback loans have been secured by the government. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 646 | 702 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2025 |
| Credit to Income Statement during year | ( |
) |
| Balance at 30 June 2026 |
| 11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 30 June 2026 and 30 June 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |