ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 13898750

IDR INVESTMENTS NW LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

IDR INVESTMENTS NW LIMITED

REGISTERED NUMBER: 13898750

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026


	2026	2025
Note	£	£

Fixed assets
Tangible assets	4		158,953		159,039
			158,953		159,039
Current assets
Debtors: amounts falling due after more than one year	5	-		1
Debtors: amounts falling due within one year	5	12,224		12,168
Cash at bank and in hand	6	68		225
		12,292		12,394
Creditors: amounts falling due within one year	7	(54,586)		(55,949)
Net current liabilities			(42,294)		(43,556)
Total assets less current liabilities			116,659		115,483
Creditors: amounts falling due after more than one year	8		(107,914)		(108,087)

Net assets			8,745		7,396

Capital and reserves
Called up share capital	100	100
Profit and loss account	8,645	7,296
	8,745	7,396

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

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IDR INVESTMENTS NW LIMITED

REGISTERED NUMBER: 13898750

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 October 2026.

................................................

Ilona Szymanska

Director

The notes on pages 3 to 7 form part of these financial statements.

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IDR INVESTMENTS NW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

IIDR Investments NW Limited is a private company limited by shares, registered in the United Kingdom number 13898750. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP.

During the period the principal activity of the company was that of buying and selling of own real estate.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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IDR INVESTMENTS NW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Freehold property	-
				Fixtures and fittings	-	15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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IDR INVESTMENTS NW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

4.	Tangible fixed assets

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 April 2025	158,466	771	159,237
At 31 March 2026	158,466	771	159,237
Depreciation
At 1 April 2025	-	198	198
Charge for the year on owned assets	-	86	86
At 31 March 2026	-	284	284
Net book value
At 31 March 2026	158,466	487	158,953
At 31 March 2025	158,466	573	159,039

Debtors


					2026	2025
					£	£

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IDR INVESTMENTS NW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.Debtors (continued)


Trade debtors	25	-
Receivables from contracts with customers	-	1
Amounts owed by group undertakings	-	12,048
Other debtors	12,179	-
Prepayments and accrued income	20	119
	12,224	12,168

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	68	225
	68	225

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	7,320	7,147
Amounts owed to group undertakings	1,477	-
Corporation tax	337	1,952
Other creditors	44,133	45,651
Accruals and deferred income	1,319	1,199
	54,586	55,949

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	107,914	108,087
	107,914	108,087

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IDR INVESTMENTS NW LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Amounts falling due within one year
Bank loans	7,320	7,147
	7,320	7,147
Amounts falling due 1-2 years
Bank loans	7,320	7,147
	7,320	7,147
Amounts falling due 2-5 years
Bank loans	21,961	21,441
	21,961	21,441
Amounts falling due after more than 5 years
Bank loans	78,632	79,499
	78,632	79,499
	115,233	115,234

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