Registration number: 10677143

Sons of the North Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Sons of the North Limited

Company Information





 

Directors

Mr L A Tankard Mr B P Curtis

Registered office

13 Shaftesbury Way Burtonwood Warrington

Accountants

D & A Hill S11-12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Sons of the North Limited

Directors' Report
for the Year Ended 30 March 2026

The directors present their report and the financial statements for the year ended 30 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr L A Tankard

Mr B P Curtis

Principal activity

The principal activity of the company is that of a licensed restaurant.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 October 2026 and signed on its behalf by:
 

......................................... Mr L A Tankard Director

Sons of the North Limited

(Registration number: 10677143 )
Balance Sheet as at 30 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	19,386	22,136
Current assets
Stocks	5	3,950	3,525
Cash at bank and in hand		37,539	19,668
		41,489	23,193
Creditors: Amounts falling due within one year	6	(41,327)	(20,803)
Net current assets		162	2,390
Total assets less current liabilities		19,548	24,526
Creditors: Amounts falling due after more than one year	6	(19,392)	(17,754)
Net assets		156	6,772
Capital and reserves
Retained earnings		156	6,772
Shareholders' funds		156	6,772

For the financial year ending 30 March 2026 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 22 October 2026 and signed on its behalf by:
 

Sons of the North Limited

(Registration number: 10677143 )
Balance Sheet as at 30 March 2026

......................................... Mr L A Tankard Director

Sons of the North Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 March 2026

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:
13 Shaftesbury Way
Burtonwood
Warrington

These financial statements were authorised for issue by the Board on 22 October 2026.

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 financial statements have been prepared on a going concern basis.

Turnover

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Sons of the North Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 March 2026

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 taxable income.

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:

Asset class	Depreciation method and rate
Equipment	25% on reducing balance
Office equipment	33% on reducing balance
Motor vehicles	20% 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Sons of the North Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 9).

Sons of the North Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 March 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 31 March 2025	19,053	450	35,195	54,698
Additions	2,130	-	-	2,130
At 30 March 2026	21,183	450	35,195	56,828
Depreciation
At 31 March 2025	12,957	248	19,357	32,562
Charge for the year	1,645	67	3,168	4,880
At 30 March 2026	14,602	315	22,525	37,442
Carrying amount
At 30 March 2026	6,581	135	12,670	19,386
At 30 March 2025	6,096	202	15,838	22,136

5

Stocks

	2026 £	2025 £
Other inventories	3,950	3,525

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	4,356	3,950
Trade creditors		45	-
Taxation and social security		26,383	9,841
Accruals and deferred income		3,990	2,950
Other creditors		6,553	4,062
		41,327	20,803