ACCOUNTS - Final Accounts

Registered number: 05367381

Northumbrian Land Limited

Financial statements

Information for filing with the registrar

31 March 2025


Northumbrian Land Limited

Balance sheet

At 31 March 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		102		102
			102		102
Current assets
Stocks	5	909,900		979,900
Debtors	6	100,638		91,131
Cash at bank and in hand		648,486		320,258
		1,659,024		1,391,289
Creditors: amounts falling due within one year	7	(175,311)		(112,163)
Net current assets			1,483,713		1,279,126
Total assets less current liabilities			1,483,815		1,279,228

Net assets			1,483,815		1,279,228

Capital and reserves
Called up share capital	803,280	803,280
Profit and loss account	680,535	475,948
Shareholders' funds	1,483,815	1,279,228


Northumbrian Land Limited

Balance sheet (continued)

At 31 March 2025

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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2025.

E R T Yuill

Director

Company registered number: 05367381
The notes on pages 3 to 5 form part of these financial statements.


Northumbrian Land Limited

Notes to the financial statements

Year ended 31 March 2025

1.	General information

Northumbrian Land Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom. The address of the registered office is Hub 1 The Innovation Centre, Venture Court, Queens Meadow Business Park, Hartlepool, TS25 5TG.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover comprises revenue recognised by the company in respect of rent receivable and land sales, exclusive of VAT where applicable.

2.3

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 balance sheet date in the countries where the company operates and generates income.

2.4

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Stocks

Stocks of land are valued at the lower of cost and net realisable value.

2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024: 5).


Northumbrian Land Limited

Notes to the financial statements

Year ended 31 March 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2024	102
	At 31 March 2025	102

Subsidiary undertakings
The following were subsidiary undertakings of the company:
Name	Principal activity	Class of shares	Holding

John Seymour Land Limited	Dormant	Ordinary	100%
Castlebase Limited	Long term property development	Ordinary	100%
Crowngreen Limited	Dormant	Ordinary	100%

The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name	Aggregate of share capital and reserves	Profit/(loss)
	£	£

John Seymour Land Limited	2	2
Castlebase Limited	(27,462)	(5,851)
Crowngreen Limited	1	1

5.	Stocks
		2025	2024
		£	£

Stock of land	909,900	979,900
	909,900	979,900


Northumbrian Land Limited

Notes to the financial statements

Year ended 31 March 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	69,363	47,082
Other debtors	31,275	19,578
Tax recoverable	-	24,471
	100,638	91,131

7.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Corporation tax	41,420	-
Other taxation and social security	79,521	-
Other creditors	46,743	108,483
Accruals and deferred income	7,627	3,680
	175,311	112,163