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REGISTERED NUMBER: 13241773 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st December 2022

for

Yorkshire Country Properties Holdings
Limited

Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)






Contents of the Financial Statements
for the Year Ended 31st December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Yorkshire Country Properties Holdings
Limited

Company Information
for the Year Ended 31st December 2022







DIRECTORS: S S Ahluwalia
R H Butterfield
D S Greenwood
G R Butterfield
P S Ahluwalia
R C Wilkinson





REGISTERED OFFICE: Permanent House
1 Dundas Street
Huddersfield
West Yorkshire
HD1 2EX





REGISTERED NUMBER: 13241773 (England and Wales)

Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Balance Sheet
31st December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 170,494 80,994
Tangible assets 5 492 -
Investments 6 7 5
170,993 80,999

CURRENT ASSETS
Debtors 7 13,776,734 9,450,917
Cash at bank 529,497 528,758
14,306,231 9,979,675
CREDITORS
Amounts falling due within one year 8 494,271 257,675
NET CURRENT ASSETS 13,811,960 9,722,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,982,953

9,802,999

CREDITORS
Amounts falling due after more than one
year

9

13,982,949

9,802,995
NET ASSETS 4 4

CAPITAL AND RESERVES
Called up share capital 11 4 4
SHAREHOLDERS' FUNDS 4 4

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Balance Sheet - continued
31st December 2022


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 Board of Directors and authorised for issue on 25th September 2023 and were signed on its behalf by:





R H Butterfield - Director


Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Notes to the Financial Statements
for the Year Ended 31st December 2022

1. STATUTORY INFORMATION

Yorkshire Country Properties Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Yorkshire Country Properties Holdings Limited as an individual Company and do not contain consolidated financial information as the parent of a group. The Company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially valued at cost. After recognition, under the cost model, intangible assets are valued at cost less amortisation.

Intangible assets have not been amortised in the year as they are still in the process of development.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% Straight Line Basis

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.


Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
The financial statements have been prepared on a going concern basis. Having carried out a detailed review of the company's resources and the challenges presented by the current economic climate, the directors are satisfied that the company has sufficient cash flows to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2021 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st January 2022 80,994
Additions 89,500
At 31st December 2022 170,494
NET BOOK VALUE
At 31st December 2022 170,494
At 31st December 2021 80,994

Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 638
At 31st December 2022 638
DEPRECIATION
Charge for year 146
At 31st December 2022 146
NET BOOK VALUE
At 31st December 2022 492

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st January 2022 5
Additions 2
At 31st December 2022 7
NET BOOK VALUE
At 31st December 2022 7
At 31st December 2021 5

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Amounts owed by group undertakings 11,384,182 7,563,558
Amounts owed by associates 2,195,773 1,853,389
Other debtors 196,779 33,970
13,776,734 9,450,917

The amounts due from group undertakings are interest free and repayable on demand.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade creditors 77,447 48,649
Amounts owed to joint ventures 307,837 112,352
Taxation and social security 21,274 13,680
Other creditors 87,713 82,994
494,271 257,675

Yorkshire Country Properties Holdings
Limited (Registered number: 13241773)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 31.12.21
£    £   
Amounts owed to joint ventures 13,982,949 9,802,995

10. SECURED DEBTS

On 25 November 2021, a fixed charge was created by the company in respect of the borrowings by Yorkshire Country Properties (Skelmanthorpe) Limited in favour of Homes and Communities Agency (Trading as Homes England). The charge is in the form of a fixed charge over the shares of the company and the total loan outstanding in Yorkshire Country Properties (Skelmanthorpe) Limited at the year end was £1,510,949 (2021 - £245,341).

On 18 February 2022, a fixed charge was created by the company in respect of the borrowings by Yorkshire Country Properties (Denby Dale) Limited in favour of Paragon Development Finance Limited. The charge is in the form of a fixed charge over the shares of the company and the total loan outstanding in Yorkshire Country Properties (Denby Dale) Limited at the year end was £1,452,662.

On 18 March 2022, a fixed charge was created by the company in respect of the borrowings by Yorkshire Country Properties (Shepley) Limited in favour of Paragon Development Finance Limited. The charge is in the form of a fixed charge over the shares of the company and the total loan outstanding in Yorkshire Country Properties (Shepley) Limited at the year end was £2,001,110.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.22 31.12.21
value: £    £   
2 A Ordinary £1 2 2
2 B Ordinary £1 2 2
4 4

12. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company advanced/(received) unsecured funds of £342,384 and (£4,375,439) to/(from) associated companies. At 31 December 2022 balances of £2,195,773 (2021 - £1,853,389) and (£14,290,786) (2021 - (£9,915,347) were owed from/(to) associated companies.