N H Trading NW Limited - Filleted accounts

Registered number

09747874

N H Trading NW Limited

Filleted Accounts

31 March 2026

N H Trading NW Limited
Registered number:		09747874
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		719,403			703,439

Current assets
Stocks		259,593			212,500
Debtors	4	359,378			124,290
Cash at bank and in hand		26,017			23,987
		644,988			360,777

Creditors: amounts falling due within one year	5	(652,541)			(371,745)

Net current liabilities			(7,553)			(10,968)

Total assets less current liabilities			711,850			692,471

Creditors: amounts falling due after more than one year	6		(145,549)			(165,486)



Net assets			566,301			526,985

Capital and reserves
Called up share capital			100			100
Profit and loss account			566,201			526,885

Shareholders' funds			566,301			526,985

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Naheeda Hussain
Director
Approved by the board on 1 October 2026

N H Trading NW Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			na
	Leasehold land and buildings			na
	Plant and machinery			na
	Equipments			8% reducing Balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					47		45


3	Tangible fixed assets
		Land and buildings		Equipments		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	447,282		210,397		138,988		796,667
	Additions	-		8,752		38,344		47,096
	At 31 March 2026	447,282		219,149		177,332		843,763

	Depreciation
	At 1 April 2025	-		52,399		40,829		93,228
	Charge for the year	-		13,340		17,792		31,132
	At 31 March 2026	-		65,739		58,621		124,360

	Net book value
	At 31 March 2026	447,282		153,410		118,711		719,403
	At 31 March 2025	447,282		157,998		98,159		703,439


4	Debtors					2026		2025
£							£

	Trade debtors					232,224		-
	Other debtors					127,154		124,290
						359,378		124,290


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					-		25,800
	Taxation and social security costs					24,763		65,907
	Other creditors					627,778		280,038
						652,541		371,745


6	Creditors: amounts falling due after one year					2026		2025
£							£

	loans					118,175		95,835
	CBILS Loan					27,374		69,651
						145,549		165,486


7	Controlling party

	Mrs Naheeda Hussain, Mr Mohammed Fiaz Butt has a controlling interest in the company by virture of their 60%, 40% each subsequently holding of the ordinary shares of the company.


8	Other information

	N H Trading NW Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 176
	Old Wellington road
	Manchester
	M30 9FU