Registration number: 13752933

Northern Star Bloodstock Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Northern Star Bloodstock Limited

(Registration number: 13752933)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks	4	2,183,000	1,970,876
Debtors		141,208	32,760
Cash at bank and in hand		7,909	4,679
		2,332,117	2,008,315
Creditors: Amounts falling due within one year	5	(2,697,645)	(2,798,999)
Net liabilities		(365,528)	(790,684)
Capital and reserves
Called up share capital		100	100
Retained earnings		(365,628)	(790,784)
Shareholders' deficit		(365,528)	(790,684)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 October 2026 and signed on its behalf by:
 

......................................... Mr D Ward Director

Northern Star Bloodstock Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spinney Manor
North Lane
Brailsford
Nr Ashbourne
Derbyshire
DE6 3BE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company's activities are financed via a loan from both directors, the balance of which was £2,404,393 and £136.900 as at the 31st December 2025. The loans are unsecured, interest free and repayable on demand and the directors have confirmed that they will only require repayment providing the company will remain solvent immediately after repayment. In addition the directors have confirmed that they will make available such funds as are necessary in order for the company to meet its liabilities as they fall due for the foreseeable future, being at least one year from the date on which these financial statements were signed. The financial statements have therefore been prepared on the going concern basis, which assumes that this will be the case.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Northern Star Bloodstock Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Stocks

	2025 £	2024 £
Bloodstock	2,183,000	1,970,876

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	88,017	52,988
Taxation and social security	62,185	11,924
Other creditors	2,547,443	2,734,087
	2,697,645	2,798,999