REGISTERED NUMBER: 05844480 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Norcash Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S A Bateman

SECRETARY:

Mr S A Bateman

REGISTERED OFFICE:

Unit 11 Metropolitan Business Park

Metropolitan Drive

Off Preston New Road

Blackpool

Lancashire

FY3 9LT

REGISTERED NUMBER:

05844480 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,567

18,935

48,567

18,935

CURRENT ASSETS

Stocks

18,052

21,999

Debtors

6

24,295

23,383

Cash at bank

234,574

224,286

276,921

269,668

CREDITORS

Amounts falling due within one year

7

80,631

60,212

NET CURRENT ASSETS

196,290

209,456

TOTAL ASSETS LESS CURRENT LIABILITIES

244,857

228,391

CREDITORS

Amounts falling due after more than one year

8

(7,373

)

-

PROVISIONS FOR LIABILITIES

(7,022

)

(3,962

)

NET ASSETS

230,462

224,429

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

230,362

224,329

SHAREHOLDERS' FUNDS

230,462

224,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

Mr S A Bateman - Director

1.	STATUTORY INFORMATION

Norcash Limited 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 represents net invoiced sales of goods and services, excluding value added tax. As regards annual maintenance contracts, turnover is recognised when the company obtains the right to consideration, however income is deferred to future trading periods on a straight line basis to reflect the unexpired term of the annual contract.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of fifteen years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

180,000

AMORTISATION

At 1 July 2025

and 30 June 2026

180,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2025

34,735

-

34,735

Additions

2,331

49,648

51,979

At 30 June 2026

37,066

49,648

86,714

DEPRECIATION

At 1 July 2025

15,800

-

15,800

Charge for year

3,190

19,157

22,347

At 30 June 2026

18,990

19,157

38,147

NET BOOK VALUE

At 30 June 2026

18,076

30,491

48,567

At 30 June 2025

18,935

-

18,935

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

Additions

49,648

At 30 June 2026

49,648

DEPRECIATION

Charge for year

19,157

At 30 June 2026

19,157

NET BOOK VALUE

At 30 June 2026

30,491

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

21,946

12,189

Other debtors

2,349

11,194

24,295

23,383

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Finance leases (see note 9)

15,742

-

Trade creditors

776

738

Taxation and social security

30,721

25,127

Other creditors

33,392

34,347

80,631

60,212

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Finance leases (see note 9)

7,373

-

9.	LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases

30.6.26

30.6.25

£

£

Gross obligations repayable:

Within one year

17,022

-

Between one and five years

7,713

-

24,735

-

Finance charges repayable:

Within one year

1,280

-

Between one and five years

340

-

1,620

-

Net obligations repayable:

Within one year

15,742

-

Between one and five years

7,373

-

23,115

-

10.	RELATED PARTY DISCLOSURES

Mr N Bateman, former director/shareholder of the Company and father of Mr S A Bateman, owns the freehold premises from which the Company operates. Rent of £6,000 was charged in the period (previous year £6,000).